Factory Overhead Cost Variances Port Norris Textiles Corporation began September with a budget for 31,000 hours of production in the Weaving Department. The department has a full capacity of 41,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of September was as follows: Variable overhead Fixed overhead Total $58,900 41,000 $99,900 The actual factory overhead was $101,100 for September. The actual fixed factory overhead was as budgeted. During September, the Weaving Department had standard hours at actual production volume of 32,000 hours. Determine the variable factory overhead controllable variance and the fixed factory 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 factory overhead controllable variance: b. Fixed factory overhead volume variance: $