The following data relate to factory overhead cost for the production of 5,000 computers: Variable factory overhead $141,900 Fixed factory overhead 46,000 5,000 hrs. at $35 175,000 If productive capacity of 100% was 8,000 hours and the total factory overhead cost budgeted at the level of 5,000 standard hours was $192,250, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and totalfactory overhead cost variance. The fixed factory overhead rate was $5.75 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Variance Amount Favorable/Unfavorable Controllable variance Actual: Standard: Volume variance Total factory overhead cost variance $ $ $

The following data relate to factory overhead cost for the production of 4,000 computers: Actual: Variable factory overhead $109,600   Fixed factory overhead 28,500 Standard: 4,000 hrs. at $33 132,000 If productive capacity of 100% was 6,000 hours and the total factory overhead cost budgeted at the level of 4,000 standard hours was $141,500, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.75 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Variance Amount Favorable/Unfavorable Variable factory overhead controllable variance     Fixed factory overhead volume variance     Total factory overhead cost variance

The standard costs and actual costs for factory overhead for the manufacture of 2,500 units actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours)3 hours 5.80 per hour Variable overhead 3 hours@ $2.00 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 The amount of the total factory overhead cost variance is: The amount of the factory overhead controllable variance is: The amount of the factory overhead volume variance is:

A. Show the solution for each. Compute in details the Variable Manufacturing Overhead Variances - Spending and Efficiency.   B. Show the solution for each. Compute in details the Fixed Manufacturing Overhead Variances - Budget and Volume.