The following data relate to factory overhead cost for the production of 7,000 computers:

Actual:	Variable factory overhead	$232,600
	Fixed factory overhead	74,250
Standard:	7,000 hrs. at $41	287,000

If productive capacity of 100% was 11,000 hours and the total factory overhead cost budgeted at the level of 7,000 standard hours was $314,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $6.75 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.