1. Bellingham Company produced 4,400 units of product that required 8.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $2.10 per direct labor hour. The actual variable factory overhead was $81,920. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

$________ Unfavorable

2. Bellingham Company produced 5,200 units of product that required 4.5 standard direct labor hours per unit. The standard fixed overhead cost per unit is $2.85 per direct labor hour at 24,800 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

$___________Unfavorable