Standards:

Total fixed factory overhead $$450,000$

Estimated production $25,000$ units $(100\%$ of normal capacity$)$

Overhead rates are based on machine hours.

Standard hours allowed per unit produced $2$

Fixed overhead rate $$9\mathrm{.}00$ per machine hour

Variable overhead rate $$3\mathrm{.}50$ per hour

Actual:

Fixed factory overhead $$450,000$

Production $24,000$ units

Variable overhead $$170,000$

Compute the following: Enter favorable variances as negative numbers.

Line Item Description Amount Variance

a$.$ Fixed factory overhead volume variance $fill in the blank $1$

b$.$ Variable factory overhead controllable variance $fill in the blank $3$

c$.$ Total factory overhead cost variance $fill in the blank $5$