Factory OverheadCost Variances

The following data relate to factory overhead cost for the production of 7,000 computers:

Actual:Variable factory overhead$186,700Fixed factory overhead49,500Standard:7,000 hrs. at $32224,000

If productive capacity of 100% was 11,000 hours and the factory overhead cost budgeted at the level of 7,000 standard hours was $242,000, determine the variable factory overheadControllable Variance, fixed factory overheadvolume variance, and totalfactory overhead cost variance. The fixed factory overhead rate was $4.5 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 $? Favorable

Volume variance $? Unfavorable

Total factory overhead cost variance: $? Unfavorable