Bellingham Company produced 5,300 units of product that required 5.5 standard direct labor hours per unit. The standard variable overhead cost per unit is $4.40 per direct labor hour. The actual variable factory overhead was $132,240. 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.

Bellingham Company produced 3,900 units of product that required 6 standard direct labor hours per unit. The standard fixed overhead cost per unit is $2.30 per direct labor hour at 22,000 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.