Perma Weave Textiles Corporation began January with a budget for 25,000 hours of production in the Weaving Department. The department has a full capacity of 33,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of January was as follows:

Variable overhead	$92,500
Fixed overhead	62,700
Total	$155,200

The actual factory overhead was $157,100 for January. The actual fixed factory overhead was as budgeted. During January, the Weaving Department had standard hours at actual production volume of 26,000 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. $ Favorable

b. Determine the fixed factory overhead volume variance. $ Unfavorable