Factory Overhead Volume Variance Bellingham Company produced 4,400 units of product that required 1.5 standard direct labor hours per unit. The standard fixed overhead cost per unit is $2.60 per direct labor hour at 6,100 hours, which is 100% of normal capacity. Determine 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.

Factory Overhead Controllable Variance

Bellingham Company produced 2,900 units of product that required 7 standard direct labor hours per unit. The standard variable overhead cost per unit is $6.00 per direct labor hour. The actual variable factory overhead was $126,920. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.