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Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 4,000 computers: Actual: Variable factory overhead $80,500 Fixed factory overhead 31,500 Standard: 4,000 hrs. at $26 104,000 If productive capacity of 100% was 6,000 hours and the factory overhead cost budgeted at the level of 4,000 standard hours was $114,500, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $5.25 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 Favorab Controllable variance Unfavora Volume variance 11 Unfavora Total factory overhead cost variance: Direct Materials and Direct Labor Variances At the beginning of June, Bezco Toy Company budgeted 24,000 toy action figures to be manufactured in June at standard direct materials and direct labor costs as follows: Direct materials $36,000 Direct labor 18,000 Total $54,000 The standard materials price is $0.5 per pound. The standard direct labor rate is $15 per hour. At the end of June, the actual direct materials and direct labor costs were follows: Actual direct materials $32,600 16,300 Actual direct labor Total $48,900 There were no direct materials price or direct labor rate variances for June. In addition, assume no changes in the direct materials inventory balances in June. Bezco Toy Company actually produced 21,100 units during June. Determine the direct materials quantity and direct labor time variances. Round your per unit computations to two decimal places, if required. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct materials quantity variance Unfavorable Direct labor time variance Unfavorable