The standard factory overhead rate is $12 per machine hour ($10 for variable factory overhead and $2 for fixed factory overhead) based on 100% capacity of 42,000 machine hours. The standard cost and the actual cost of factory overhead for the production of 2,000 units were as follows:

Actual: Variable factory overhead$350,500Fixed factory overhead84,000Standard: 35,000 hours @ $12420,000

Determine the (a) volume variance, (b) controllable variance, and (c) total factory overhead cost variance.

a.Volume variance$fill in the blank 1

b.Controllable variance$fill in the blank 2

c.Total factory overhead cost variance$fill in the blank 3