The following data relate to factory overhead cost for the production of 15,000 computers:
Actual: ..................Variable factory overhead..................$240,000
............................Fixed factory overhead.......................160,000
Standard: ...............19,500 hrs. at $20..............................390,000
If productive capacity of 100% was 20,000 hours and the total factory overhead cost budgeted at the level of 19,500 standard hours was $394,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $8.00 per hour.