Productive capacity at $1004$ sof normal was $60,100$ hours, and the factory overhead cost budpeted at the level of $61,000$ star these data, the chief cost accountant prepared the following variance analysis:

Variable factory overhead controllabile veriance:

Actual variable factory overhead cost incurred

$5175,100$

Budgeted variable factory overhead for $61,000$ hours $(176,900)$

Variance$-$faverable

$1[1,800]$

Fixed factory overhead volume variance:

Normal productive capacity at $100\%$

$60,100$Arz.

Standard for ambunt produced fils, sument

Productive capacity not used $900$ hrs$.$

Standard variable factory everhead rate $*$ giste

Variance$-$unforstable

Total factory overhead cost variance$-$unlavorable

$$2,700$

Compute the following to stsist you in identitying the emors in the factory owethead cost variance analysis. Enter a favorable v minus sign and an unfovorable variance as a positive number liound rour interim computations to the nearest cent, if re

$\backslash$table$[[$Variance$,$Amsunt,Favorable$/$Unfaverabie$],[$Variable Factory Overhead Controllable Varance,$1,$