Factory Overhead Cost Variances
The following data relate to factory overhead cost for the production of 10,000 computers:
![waac25h_ch23_ex23_16.gif](https://questions.transtutors.com/Transtutors004/Images/Transtutors004_40a224a3-f812-455d-bdee-02864fbe3024.gif)
If productive capacity of 100% was 15,000 hours and the total factory overhead cost budgeted at the level of 14,000 standard hours was $356,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $6.00 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.