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

Actual:	Variable factory overhead	$77,600
	Fixed factory overhead	32,000
Standard:	5,000 hrs. at $20.00	100,000

If productive capacity of 100% was 8,000 hours and the factory overhead cost budgeted at the level of 5,000 standard hours was $112,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.00 per hour. Use the minus sign to enter favorable variances as negative numbers.