13.7 Blumen Textiles Corporation began April with a budget for 35,000 hours of production in the Weaving Department. The department has a full capacity of 47,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of April was as follows:

Variable overhead	$112,000
Fixed overhead	79,900
Total	$191,900

The actual factory overhead was $194,200 for April. The actual fixed factory overhead was as budgeted. During April, the Weaving Department had standard hours at actual production volume of 36,000 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. b. Determine the fixed factory overhead volume variance.