The following data relate to factory overhead cost for the production of $3,000$ computers:

Line Item Description Amount

Actual: Variable factory overhead $$81,500$

Fixed factory overhead $35,000$

Standard: $3,000$ hrs$.$ at $$35\mathrm{.}00105,000$

If productive capacity of $100\%$ was $5,000$ hours and the total factory overhead cost budgeted at the level of $3,000$ standard hours was $$119,000,$ determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $$7\mathrm{.}00$ per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.