1Tip Top Corp. produced 2,300 units of product that required 2 standard hours per unit. The standard variable overhead cost per unit is $4.4 per hour. The actual variable factory overhead was $20,540. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number............$ (favorable or unfavorable)?

2_Tip Top Corp. produced 4,600 units of product that required 3.5 standard hours per unit. The standard fixed overhead cost per unit is $1.64 per hour at 17,400 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number..............$ (favorable or unfavorable)?