Factory Overhead Cost Variances Perma Weave Textiles Corporation began January with a budget for 33,000 hours of production in the Weaving Department. The department has a full capacity of 51,000 hours under normal business conditions. The budgeted overhead at the planned volum at the beginning of January was as follows: Variable overhead $102,600 Fixed overhead 71,400 Total $174,000 The actual Factory overhead was $176,100 for January. The actual xed factory overhead was as budgeted. During January, the Weaving Department had standard hours at actual production volume of 40,000 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. $- Unfavorable b. Determine the fixed factory overhead volume variance. $- Unfavorable