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The data related to Shunda Enterprises Inc.s factory overhead cost for the production of 20,000 units of product are as follows:

Actual:	Variable factory overhead	$104,000
	Fixed factory overhead	74,500
Standard:	30,000 hrs. at $6 ($3.50 for variable factory overhead)	180,000

Productive capacity at 100% of normal was 29,100 hours, and the factory overhead cost budgeted at the level of 30,000 standard hours was $178,900. Based on these data, the chief cost accountant prepared the following variance analysis:

Variable factory overhead controllable variance:
Actual variable factory overhead cost incurred	$104,000
Budgeted variable factory overhead for 30,000 hours	105,000
Variancefavorable			$(1,000)
Fixed factory overhead volume variance:
Normal productive capacity at 100%	29,100	hrs.
Standard for amount produced	30,000
Productive capacity not used	900	hrs.
Standard variable factory overhead rate	x $6
Varianceunfavorable			5,400
Total factory overhead cost varianceunfavorable			$4,400

Compute the following to assist you in identifying the errors in the factory overhead cost variance analysis. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your interim computations to the nearest cent, if required.

Variable Factory Overhead Controllable Variance	$?	Favorable
Fixed Factory Overhead Volume Variance	$?	Favorable
Total Factory Overhead Cost Variance	$?

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