Factory Overhead Variance Corrections

The data related to Shunda Enterprises Inc.$\text{'}$s factory overhead cost for the production of $30,000$ units of product are as follows:

Variable factory overhead controllable variance:

Actual variable factory overhead cost incurred

Budgeted variable factory overhead for $46,000$ hours

Variance$-$favorable

Fixed factory overhead volume variance:

interim computations to the nearest cent, if required.