the following data relate to factory overhead cost for the production of 4,000 computers: actual: variable factory overhead $115,400 fixed factory overhead 25,500 standard: 4,000 hrs. at $34 136,000 if productive capacity of 100% was 6,000 hours and the total factory overhead cost budgeted at the level of 4,000 standard hours was $144,500, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. the fixed factory overhead rate was $4.25 per hour. enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.