1)

Factory Overhead Controllable Variance

Bellingham Company produced 2,500 units of product that required 8.5 standard hours per unit. The standard variable overhead cost per unit is $5.40 per hour. The actual variable factory overhead was $112,910. 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. $

2)

Factory Overhead Volume Variance

Dvorak Company produced 3,700 units of product that required 2.5 standard hours per unit. The standard fixed overhead cost per unit is $2.45 per hour at 10,050 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. $