The following data relate to factory overhead cost for the production of 4,000 computers:

Actual:	Variable factory overhead	$135,800
	Fixed factory overhead	42,000
Standard:	4,000 hrs. at $42	168,000

If productive capacity of 100% was 6,000 hours and the total factory overhead cost budgeted at the level of 4,000 standard hours was $182,000, 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 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.