Port Norris Textiles Corporation began September with a budget for 140,000 hours of production in the Weaving Department. The department has a full capacity of 150,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of September was as follows:
Variable overhead .....................................  $ 525,000
Fixed overhead ...........................................    720,000
Total ........................................................... $1,245,000
The actual factory overhead was $1,280,000 for September. The actual fixed factory overhead was as budgeted. During September, the Weaving Department had standard hours at actual production volume of 141,300 hours.
a. Determine the variable factory overhead controllable variance.
b. Determine the fixed factory overhead volume variance.