Factory Overhead Cost Variances

Blumen Textiles Corporation began April with a budget for $43,000$ hours of production in the Weaving Department. The department has a full capacity of

$57,000$ hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of April was as follows:

The actual factory overhead was $$222,800$ for April. The actual fixed factory overhead was as budgeted. During April, the Weaving Department had

standard hours at actual production volume of $45,000$ 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.

$