Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 4,000 computers: Actual: Variable factory overhead $145,500 Fixed Factory overhead 45,000 Standard: 4000 hr at $45.00 180,000 If productive capacity of 100% was 6,000 hours and the factory overhead cost budgeted at the level of 4,000 standard hours was $195,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $7.50 per hour. Use the minus sign to enter favorable variances as negative numbers. Variance Amount Favorable/Unfavorable Controllable variance: Volume variance: Total factory overhead cost variance.