Factory Overhead Cost Variances Port Norris Textiles Corporation began September with a budget for 44,000 hours of production in the Weaving Department. The department has a full capacity of 59,000 hours under normal business condaions. The budgeted overhead at the planned volumes at the beginning of September was as follows: The actual foctory overhead was $229,100 for September. The actual fixed factory overhead was as budgeted. During September, the Weaving Department had otandard heurs at actual producton volume of 46,000 hours. Determine the variable factory overhead controlabie variance and the fixed factocy 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 foctory overhead controilable variance: 3 b. Aixed factory overhesd volume variance: 1