The following data relate to factory overhead cost for the production of 6,000 computers: actual: variable factory overhead $244,400 fixed factory overhead 70,000 standard: 6,000 hrs. at $49 294,000 if productive capacity of 100% was 10,000 hours and the total factory overhead cost budgeted at the level of 6,000 standard hours was $322,000, 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 per hour. enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.