Factory Overhead Variance Corrections The data related to Shunda Enterprises Inc.'s factory overhead cost for the production of 20,000 units of product are as follows: Productive capacity at 100% of normal was 29,100 hours, and the factory overhead cost budgeted at the level of 30,000 standard hours was $149,100. Based on these data, the chief cost accountant prepared the following variance analysis: Compute the following to assist you in identifying the errors in the factory overhead cost variance analysis. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your interim computations to the nearest cent, if required