$1\mathrm{.}3$ Blumen Textiles Corporation began April with a budget for $38,000$ hours of production in the Weaving Department. The department has a full capacity of $51,000$ hours

under normal business conditions. The budgeted overhead at the planned volumes at the beginning of April was as follows:

The actual factory overhead was $$176,100$ for April. The actual fixed factory overhead was as budgeted. During April, the Weaving Department had standard hours at

actual production volume of $40,000$ hours. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round

your interim computations to the nearest cent, if required.

a$.$ Determine the variable factory overhead controllable variance.

$

$x$

b$.$ Determine the fixed factory overhead volume variance.

$