21-3a Ikon tire Co manufactures automobile tires. Standard costs and actual costs for direct materials, direct labor and factory overhead incurred for the manufacture of 36,000 tires were as follows

21-3a Ikon tire Co manufactures automobile tires. Standard costs and actual costs for direct materials, direct labor and factory overhead incurred for the manufacture of 36,000 tires were as follows:

Direct materials: Standard costs 72,000 lbs at 4.50 Actual costs 73,100 lbs at 4.80

Direct labor: Standard costs 18,000 hours at 18.00 Actual costs 18,500 at 17.88

Factory overhead: rates per direct labor hour, based on 100% of normal capacity of 20,000 direct labor hours:

Standard costs: variable cost, 2.40    fixed costs 3.75

Actual costs variable costs 42,870     fixed cost  75,000

Each tire requires .50 hour of direct labor

Determine the variable factory overhead controllable variance, the fixed factory overhead volume variance, and total factory overhead cost variance.
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