Harvey Inc. manufactures Product S for national distribution. The standard costs for the manufacture of Product S is as follows:

Standard CostsActual Costs

Direct materials1,500 pounds at $351,600 pounds at $32

Direct labor4,800 hours at $114,500 hours at $11.80

Factory overheadRates per labor hour,

based on 100% of normal

5,500 labor hours:

Variable costs $2.40$12,300 variable cost

Fixed costs, $3.50$19,250 fixed cost

Determine the controllable variance, volume variance, and total factory overhead cost variance for Product S