Fectary Cverteag Cest Varhancer The tollowing data retate to factory overhead cost for the production of 8,000 computers: If produckve capacity of 100w wat 13,000 hours and the total factory overhesd cost budgeted at the level of 8,000 standard hours was 5161,500 , determine the variabif factory oveitheat controllable variance, fised foctory overhesd volume variance, and total foctory overhead cost variance. The foxed foctory overhesd rate was 53.5 per hour Eater a tivorable variance as a negative number uting a minus sign and an unfovorable variance as a positive number. The warlable factery evehead cantroliable vanance is the difference between the actual variable overhead costs and the budgeted variabie ovecheod for actual preduction. The fiasd faciory overhead volume varlance is the difference between the budgeted fxed overhead at 100 of normal capacty and the standard foxed overhead for whe actual units produced