Factory Overnead cost variances Blumen Textiles Corporation began April with a budget for 21,000 hours of production in the Weaving Department. The department has a full capacity of 28,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of April was as follows: The actual factory overhead was $118,300 for April. The actual fixed factory overhead was as budgeted. During April, the Weaving Department had standard hours at actual production volume of 22,000 hours. Determine the varlable 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. Variabie factory overhead controllable variance: \& b. Fixed factory overhead volume variance: $