Factory Overhead Cost Valances Blumen Textiles Corporation began April with a budget for 23,000 hours of production in the Weaving Department. The department has a full capacity of 31,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of April was as follows: Variable overhead $66,700 Fixed overhead 46,500 Total $113,200 The actual factory overhead was $114,600 for April. The actual fixed factory overhead was as budgeted. During April, the Weaving Department had standard hours at actual production volume of 24,000 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