Please answer the following questions. Thank you :)

The data related to Shunda Enterprises Inc.'s factory overhead cost for the production of 40,000 units of product are as follows: Actual: Variable factory overhead $247,600 Fixed factory overhead 176,800 Standard: 61,000 hrs. at $7 ($4.10 for variable factory overhead) 427,000 Productive capacity at 100% of normal was 60,100 hours, and the factory overhead cost budgeted at the level of 61,000 standard hours was $424,400. Based on these data, the chief cost accountant prepared the following variance analysis: Variable factory overhead controllable variance: Actual variable factory overhead cost incurred $247,600 Budgeted variable factory overhead for 61,000 hours 250,100 Variance-favorable $ (2,500) Fixed factory overhead volume variance: Normal productive capacity at 100% 60,100 hrs. Standard for amount produced 61,000 Productive capacity not used 900 hrs. Standard variable factory overhead rate X $7 Variance-unfavorable 6,300 Total factory overhead cost variance-unfavorable $3,800 Compute the following to assist you in identifying the errors in the factory overhead cost variance analysis. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your interim computations to the nearest cent, if required. Variance Amount Favorable/Unfavorable Variable Factory Overhead Controllable Variance Fixed Factory Overhead Volume Variance