Question - Factory Overhead Cost Variances

The following data relate to factory overhead cost for the production of 7,000 computers:

Actual: 

Variable factory overhead           $190,100

Fixed factory overhead               77,000

Standard:

7,000 hrs. at $35.00                   245,000

If productive capacity of 100% was 11,000 hours and the factory overhead cost budgeted at the level of 7,000 standard hours was $273,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $7.00 per hour. Use the minus sign to enter favorable variances as negative numbers.