The following data relate to factory overhead cost for the production of $5,000$ computers:

Line Item Description Amount

Actual: Variable factory overhead $$183,100$

Fixed factory overhead $50,000$

Standard: $5,000$ hrs$.$ at $$44\mathrm{.}00220,000$

If productive capacity of $100\%$ was $8,000$ hours and the total factory overhead cost budgeted at the level of $5,000$ standard hours was $$238,750,$ determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $$6\mathrm{.}25$ per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Variance Amount Favorable$/$Unfavorable

Controllable variance $fill in the blank $1$

Volume variance $fill in the blank $3$

Total factory overhead cost variance $fill in the blank $5$