=+The following data relate to factory overhead cost for the production of 25,000 computers:

Actual: Variable factory overhead $650,000 Fixed factory overhead 78,000 Standard: 32,000 hours at $21 672,000 If productive capacity of 100% was 50,000 hours and the factory overhead cost budgeted at the level of 32,000 standard hours was $700,080, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $1.56 per hour.