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Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 12,000 computers: Actual: Variable factory overhead $192,000 Fixed factory overhead 128,000 Standard 15,600 hrs. at $20 312,000 If productive capacity of 100% was 16,000 hours and the total factory overhead cost budgeted at the level of 15,600 standard hours was $320,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost vanance. The food factory overhead rate was 58.00 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive a number Variance Amount Favorable/Unfavorable Variable factory overhead controllable variance Fixed factory overhead volume variance Total factory overhead cost variance