Factory overhead cost variances

Port Norris Textiles Corporation began September with a budget for $30,000$ hours of production in the Weaving Department. The department has a full capacity of $40,000$ hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of September was as follows:

Line Item Description Amount

Variable overhead $$93,000$

Fixed overhead $64,000$

Total $$157,000$

The actual factory overhead was $$158,900$ for September. The actual fixed factory overhead was as budgeted. During September, the Weaving Department had standard hours at actual production volume of $31,000$ 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.