The data related to Shunda Enterprises Inc.'s factory overhead cost for the production of 30,000 units of product are as follows: Actual: Variable factory overhead Fixed factory overhead $159,400 114,300 Standard: 46,000 hrs. at $6.00 ($3.50 for variable factory overhead) 276,000 Productive capacity at 100% of normal was 44,900 hours, and the factory overhead cost budgeted at the level of 46,000 standard hours was $274,300. Based on these data, the chief cost accountant prepared the following variance analysis: Variable factory overhead controllable variance: Actual variable factory overhead cost incurred $159,400 Budgeted variable factory overhead for 46,000 hours (161,000) Variance-favorable Fixed factory overhead volume variance: Normal productive capacity at 100% Standard for amount produced Productive capacity not used 44,900 hrs. (46,000) 1,100 hrs. Standard variable factory overhead rate x $6.00 Variance-unfavorable Total factory overhead cost variance-unfavorable $(1,600) 6,600 $5,000 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 Variable Factory Overhead Controllable Variance Fixed Factory Overhead Volume Variance Total Factory Overhead Cost Variance $ Amount Favorable/Unfavorable