Factory Overnead Cost Variances The following data relate to factory overhead cost for the production of 3,000 computers: 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 $110,000, determine the varisbie factory overhead controlibble variance, fixed factory overhead volume variance, and total factory overheod cost variance. The fixed foctory overhesd rate was $5.5 per heur. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. ifintack. * chanck Ma Work The variable factocy overhead controliable variance is the deference between the actual varisble cuerhead coits and the budgeted variable overhead for actual production