Factory Overhead Volume Variance Bellingham Company produced 4,300 units of product that required 2.5 standard direct labor hours per unit. The standard fixed overhead cost per unit is $2.70 per direct labor hour at 11,550 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number $ Favorable Unfavorable Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 8,000 computers: Actual: Variable factory overhead $232,800 Fixed factory overhead 78,000 Standard: 8,000 hrs. at $36 288,000 If productive capacity of 100% was 13,000 hours and the total factory overhead cost budgeted at the level of 8,000 standard hours was $318,000, 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 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 Controllable variance Volume variance Total factory overhead cost variance Favorable Unfavorable