The following data relate to factory overhead cost for the production of 4, 000 computers: Actual: Variable factory overhead $126, 100 Fixed factory overhead 39, 000 Standard: 4, 000 hrs. at $39 156, 000 If productive capacity of 100% was 6, 000 hours and the factory overhead cost budgeted at the level of 4, 000 standard hours was $169, 000, 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 minus sign and an unfavorable variance as a positive number. Controllable variance Volume variance Total factory overhead cost variance