The following data relate to factory overhead cost for the production of 25,000 computers:

Actual: Variable factory overhead .......$500,000

Fixed factory overhead ........... 74,000

Standard: 35,000 hours at .......... $16 560,000

If productive capacity of 100% was 40,000 hours and the factory overhead cost budgeted at the level of 35,000 standard hours was $569,250, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $1.85 per hour.