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

Actual:

Variable factory overhead

$650,000

 

Fixed factory overhead

78,000

Standard:

32,000 hours at $21

672,000

If productive capacity of 100% was 50,000 hours and the factory overhead cost budgeted at the level of 32,000 standard hours was $700,080, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $1.56 per hour.