Factory Overhead Cost Varlances The following data relate to factory overhead cost for the production of 7,000 computers: Actual: $146,000 38,500 175,000 Variable factory overhead Fixed factory overhead 7,000 hrs. at $25 Standard: If productive capacity of 100% was 11,000 hours and the total factory overhead cost budgeted at the level of 7,000 standard hours was $189,000, determine the variable factory overhead controliable variance,fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $3.5 per hour. Enter a favorable variance as a negative number using a minus sign and an positive number Variance Variable factory overhead controllable variance Fixed factory overhead volume variance Total factory overhead cost variance Amount Favorable/Unfaverable