Perma Weave Textiles Corporation began January with a budget for 36,000 hours of production in the Weaving Department. The department has a full capacity of 48,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of January was as follows: The actual fixed factory overhead was $202, 800 for January. The actual fixed factory overhead was as budgeted. During January, the Weaving Department had standard hours at actual production volume of 37,000 hours. 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. Determine the variable factory overhead controllable variance. b. Determine the fixed factory overhead volume variance