Factory Overhead Cost Variances 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 $80,600 Fixed overhead 56,000 Total $136,600 The actual factory overhead was $138,200 for April. The actual fixed factory overhead was as budgeted. During April, the Weaving Department had standard hours at actual production volume of 27,000 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