The following information relates to manufacturing overhead for the Chapman Company:

Standards:

Total fixed factory overhead: $450,000

Estimated production:25,000 units (100% of capacity)

Overhead rates are based on machine hours:

Standards hours allowed per unit produced: 2

Fixed overhead rate: $9.00 per machine hour

Variable overhead rate: $3.50 per hour

Actual:

Fixed factory overhead : $450,000

Production: 24,000 units

Variable overhead: $170,000

Questions:

A Compute the volume variance and is it favorable or unfavorable

B. Compute the controllable variance and is it favorable or unfavorable

C. Compute the total factory overhead cost variance and is it favorable or unfavorable