The data related to Shunda Enterprises Inc's factory overhead cost for the production oft 60,000 units of product are as follows: Actual: Variable factory overhead $315,300 Fixed factory overhead 226,000 Standard: 91,000 hrs, at $6 ($3.50 for variable factory overhead) 546,000 Productive capacity at 100% of normal was 89,900 hours, and the factory overhead cost budgeted at the level of 91,000 standard hours was $542,700. Based on these data, the chief cost accountant prepared the following variance analysis: Varlable factory overthead controllable variance: Actual variable factory overhead cost incurred $315,300 Budgeted variable factory overhead for 91,000 hours 318,500 Variance-favorable $(3,200) Fixed factory overhead volume variance: Normal productive capacity at 100% 89,900 hrs. Standard for amount produced 91,000 Productive capacity not used 1,100 hrs. Standard variable factory overhead rate x $6 6,600 Variance--unfavorable $3,400 Total factory overhead cost variance-untavorable 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 Amount Favorable/Unfavorable Variable Factory Overhead Controllable Variance Favorable Fixed Factory Overhead Volume Variance Favorable Total Factory Overhead Cost Variance Favorable Feedback Oer Wn