The following data relate to factory overhead cost for the production of 5,000 computers:

Actual: …………… Variable factory overhead …………. $125,000

                                    Fixed factory overhead ………….. 34,000

Standard: ……… 5,000 hrs. at ………………………..  $30 150,000

If productive capacity of 100% was 8,000 hours and the factory overhead cost budgeted at the level of 5,000 standard hours was $162,750, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.25 per hour.