Mackinaw Inc. processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 4,800 units of product were as follows:

	Standard Costs		Actual Costs
Direct materials	6,200 lb. at $5.40		6,100 lb. at $5.20
Direct labor	1,200 hrs. at $17.10		1,230 hrs. at $17.50
Factory overhead	Rates per direct labor hr.,
	based on 100% of normal
	capacity of 1,250 direct
	labor hrs.:
		Variable cost, $4.80	$5,700 variable cost
		Fixed cost, $7.60	$9,500 fixed cost

Each unit requires 0.25 hour of direct labor.

c. Determine variable factory overhead controllable variance, the fixed factory overhead volume variance, and total factory overhead cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Variable factory overhead controllable variance	$??	Favorable OR Unfav.
Fixed factory overhead volume variance	$??
Total factory overhead cost variance	$??