Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 3,000 computers Actual: Variable factory overhead $92,400 26,250 111,000 Fixed factory overhead Standard 3,000 hrs. at $37 If productive capacity of 100% was 5,000 hours and the factory overhead cost budgeted at the level of 3,000 standard hours was 121,500 determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $5.25 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Variance Controllable variance Volume variance Favorable/Unfavorable Amount Total factory overhead cost variance