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

Actual:	Variable factory overhead	$132,200
	Fixed factory overhead	54,000
Standard:	5,000 hrs. at $34	170,000

If productive capacity of 100% was 8,000 hours and the factory overhead cost budgeted at the level of 5,000 standard hours was $190,250, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $6.75 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	$	Favorable
Volume variance	$	Unfavorable
Total factory overhead cost variance:	$	Unfavorable