Blumen Textiles Corporation began April with a budget for 26,000 hours of production in the Weaving Department. The department has a full capacity of 35,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of April was as follows:

Variable overhead$67,600

Fixed overhead49,000

Total$116,600

The actual factory overhead was $118,000 for April. The actual fixed factory overhead was as budgeted. During April, the Weaving Department hadstandardhours at actual production volume of 27,000 hours. Determine the variable factory overhead controllable variance and 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. Round your interim computations to the nearest cent, if required.

a.Variable factory overhead controllable variance:

b.Fixed factory overhead volume variance: