Variable factory overhead controllable variance

Please include the formula and/or list the method used to get the numerical answers. Thank you.

Direct Materials, Direct Labor, and Factory Overhead Cost Variance Analysis

Eastern Polymers, Inc., processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 7,200 units of product were as follows:

	Standard Costs		Actual Costs
Direct materials	9,400 lbs. at $5.2		9,300 lbs. at $5.1
Direct labor	1,800 hrs. at $17.8		1,840 hrs. at $18
Factory overhead	Rates per direct labor hr.,
	based on 100% of normal
	capacity of 1,880 direct
	labor hrs.:
		Variable cost, $3.4	$6,060 variable cost
		Fixed cost, $5.4	$10,152 fixed cost

Each unit requires 0.25 hour of direct labor.

c. Determine variable factory overhead controllable variance, the fixed factory overhead volume variance, and total factory overhead cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Variable factory overhead controllable variance	$
Fixed factory overhead volume variance	$
Total factory overhead cost variance	$

Please include the formula and/or list the method used to get the numerical answers. Thank you.