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Factory Overhead Cost Variances

The following data relate to factory overhead cost for the production of 8,000 computers:

Actual:	Variable factory overhead	$265,800
	Fixed factory overhead	87,750
Standard:	8,000 hrs. at $41.00	328,000

If productive capacity of 100% was 13,000 hours and the factory overhead cost budgeted at the level of 8,000 standard hours was $361,750, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $6.75 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Favorable/Unfavorable Variance Controllable variance Volume variance Total factory overhead cost variance: Favorable!] $8200 $ 33750 $149951 3 Unfavorable Unfavorable