The Following Information Relates to Manufacturing Overhead for Chapman Company

The following information relates to manufacturing overhead for Chapman Company:
Standards:
Total fixed factory overhead $450,000
Estimated production 25,000 units (100% of normal capacity)Overhead rates are based on machine hours.Standard hours allowed per unit produced 2
Fixed overhead rate $9.00 per machine hour
Variable overhead rate $3.50 per hour
Actual:
Fixed factory overhead $450,000
Production 24,000 units
Variable overhead $170,000
Compute (a) the fixed factory overhead volume variance, (b) the variable factory overhead controllable variance, and (c) the total factory overhead cost variance.