Factory Overhead Cost Variances

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

Actual: Variable factory overhead $$127,300$

Fixed factory overhead $,31,250$

Standard: $3,000$ hrs$.$ at $$50\mathrm{.}00,150,000$

If productive capacity of $100\%$ was $5,000$ hours and the total factory overhead cost budgeted at the level of $3,000$ standard hours was $$162,500,$ determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $$6\mathrm{.}25$ per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

$\backslash$table$[[$Variance$,$Amount,Favorable$/$Unfavorable$],[$Controllable variance,$$,],[$Volume variance,$$,],[$Total factory overhead cost variance,$$,]]$