Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 4,000 computers: Actual: Variable factory overhead $169,800 Fixed factory overhead 37.500 Standard: 4,000 hrs, at $50 200,000 11 productive capacity of 100% was 6,000 hours and the total factory overhead cost budgeted at the level of 4.000 standard hours was $212,500, determine the variable factory overhead Controllable Vonance, Moved factory overhead Volume variance, and total actory overhead cont variance. The fixed factory overhead rate was $6.25 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Variance Amount Favorable/Unfavorable Controllable variance Volume variance Total factory overhead cost variance