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

Actual: Variable factory overhead $152,800 Fixed factory overhead 37,500 Standard: 6,000 hrs. at $30 180,000 If productive capacity of 100% was 10,000 hours and the total factory overhead cost budgeted at the level of 6,000 standard hours was $195,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $3.75 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

Fixed factory overhead volume variance

Total factory overhead cost variance