The following data relate to factory overhead cost for the production of 8,000 computers:

Actual:	Variable factory overhead	$244,400
	Fixed factory overhead	58,500
Standard:	8,000 hrs. at $36	288,000

If productive capacity of 100% was 13,000 hours and the total factory overhead cost budgeted at the level of 8,000 standard hours was $310,500, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.5 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
Variable factory overhead controllable variance	$fill in the blank 1	FavorableUnfavorable
Fixed factory overhead volume variance	fill in the blank 3	FavorableUnfavorable
Total factory overhead cost variance	$fill in the blank 5	FavorableUnfavorable