Productive capacty at 100% of normal was 44,900 hours, and the factory overhead cost budgeted at the level of 46,000 standard hours was $182,900. Based on these data, the chief cost accountant prepared the following variance analysis: Compute the folbowing to assist you in identifying the ecrors in the foctory 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