Factory Overhead Cost Variances

The following data relate to factory overhead cost for the production of 3,000 computers:

Actual:	Variable factory overhead	$70,600
	Fixed factory overhead	23,750
Standard:	3,000 hrs. at $29	87,000

If productive capacity of 100% was 5,000 hours and the factory overhead cost budgeted at the level of 3,000 standard hours was $96,500, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.75 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Variance	Amount
Controllable variance	$________
Volume variance	$________
Total factory overhead cost variance:	$________