Factory Overhead Cost Variances Thomas Textiles Corporation began November with a budget for 41,000 hours of production in the Weaving Department. The department has a full capacity of 55,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of November was as follows:

Variable overhead $151,700

Fixed overhead 104,500

Total $256,200

The actual factory overhead was $259,300 for November. The actual fixed factory overhead was as budgeted. During November, the Weaving Department had standard hours at actual production volume of 43,000 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: _________

1 b. Fixed factory overhead volume variance: $fill in the blank 3