Port Norris Textiles Corporation began September with a budget for $37,000$ hours of production in the Weaving Department. The department has a full capacity of $49,000$ hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of September was as follows:

Line Item Description Amount

Variable overhead $$99,900$

Fixed overhead $68,600$

Total $$168,500$

The actual factory overhead was $$170,500$ for September. The actual fixed factory overhead was as budgeted. During September, the Weaving Department had standard hours at actual production volume of $38,000$ 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: fill in the blank $1$ of $2$$

fill in the blank $2$ of $2$

Favorable

b$.$ Fixed factory overhead volume variance: fill in the blank $1$ of $2$$

fill in the blank $2$ of $2$

Unfavorable