The following data relate to factory overhead cost for the production of 6,000 computers:

Actual:	Variable factory overhead	$160,100
	Fixed factory overhead	45,000
Standard:	6,000 hrs. at $32.00	192,000

If productive capacity of 100% was 10,000 hours and the factory overhead cost budgeted at the level of 6,000 standard hours was $210,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.50 per hour. Use the minus sign to enter favorable variances as negative numbers.

Variance	Amount	Favorable/Unfavorable
Controllable variance:	$
Volume variance:	$
Total factory overhead cost variance:	$