The following information relates to manufacturing overhead for Chapman Company: ​Compute
(a) the fixed factory overhead volume variance,
(b) the variable factory overhead controllable variance, and
(c) the total factory overhead cost variance.

Fixed Factory Overhead Volume Variance

The difference between the budgeted and actual fixed overhead costs, due to variations in production levels.

Variable Factory Overhead Controllable Variance

The difference between the actual variable overhead costs incurred and the expected costs based on the standards set for the production volume.

Total Factory Overhead Cost Variance

The difference between the actual overhead costs incurred and the standard overhead costs assigned to production over a given period.