The following data relate to factory overhead cost for the production or 5,000 computers Actual: Variable factory overhead $157,600 Fixed factory overhead 52,000 Standard: 5,000 hrs at $39 195,000 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 $214, 500, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $6.5 per hour. Enter a favorable variance as a negative number using a minussion and an unfavorable variance as a positive number Variance Amount Favorable/Unfavorable Variable factory overhead controllable variance Fixed factory overhead volume variance Total factory overhead cost variance