ww.ai000,81doidw b.t 3. The standard factory overhead rate is $7 per machine hour ($4 for variable factory overhead and $3 for fixed factory overhead) based on 100 % capacity of 22,000 machine hours. The standard cost and the actual cost of factory overhead for the production of 1,000 units were as follows: $106,830 Variable factory overhead Fixed factory overhead 17,500 hours @ $7 oniteo Actual: 44,000 122,500 Standard: ldi Determine the (a) volume variance, (b) controllable variance, and (c) total factory overhead cost variance