The following data relate to factory overhead cost for the production of 7,000 computers: Actual: Variable factory overhead $152,800 Fixed factory overhead 49,500 Standard: 7,000 hrs. at $27 189,000 If productive capacity of 100% was 11,000 hours and the total factory overhead cost budgeted at the level of 7,000 standard hours was $207,000, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.5 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 $ Volume variance $ Total factory overhead cost variance $

Variable factory overhead controllable variance = $4,700 Favorable

Fixed overhead volume variance = $18,000 unfavorable

Total factory overhead cost variance = $22,700 Unfavorable

Explanation:

Variable factory overhead rate = $27 - $4.50

= $22.50

Standard variable overhead for actual production = 7,000 × $22.50

= $157,500

Variable factory overhead controllable variance = Standard variable overhead for actual production - Actual variable overhead

= $157,500 - $152,800

= $4,700 Favorable

Fixed overhead applied = 7,000 × $4.50

= $31,500

Budgeted fixed overhead = $207,000 - $157,500

= $49,500

Fixed overhead volume variance = Fixed overhead applied - Budgeted fixed overhead

= $31,500 - $49,500

= $18,000 Unfavorable

Fixed overhead budget variance = Budgeted fixed overhead - Actual fixed overhead

= $49,500 - $49,500

= $0

Total factory overhead cost variance = Controllable variance + Fixed overhead volume variance

= $4,700 + $18,000

= $22,700 Unfavorable

Therefore we have computed all the three points by applying the above formula.

the correct answer would be b, when, queen, calder hall and london.

explanation:

we always capitalize words when a paragraph or sentence is starting, when an important name is used, when a place is being written, or simply when a noun is used, etc. so in this sentence, sentence is starting from 'when', so it will be written in capital letters. secondly, queen is considered to be an important person, so it will also be written in capital letter. next, the name of the town is mentioned, i-e calder hall, which will also be written in capital letters. in the last,   city name is being used, 'london', which will also be written in capital letters. so option b is the most appropriate one.