Stevens Company information relating to manufacturing overhead: Standard: Total fixed factory overhead - $432,000 Estimated production - 32,000 units (100% of normal capacity) Overhead rates are based on machine hours. Standard hours allowed per unit produced - 1.5 hours Fixed overhead rate - $9.00 per machine hour Variable overhead rate - $5.00 per machine hour Actual: Fixed factory overhead - $432,000 Production - 30,000 units Variable overhead - $200,000 Compute the (1) the fixed factory overhead volume variance, (2) the variable factory overhead controllable variance, and (3) the total factory overhead cost variance. Label your answers (with U or F) and show your calculations/work to get any credit