Port Norris Textiles Corporation began September with a budget for 23,000 hours of production in the Weaving Department. The department has a full capacity of 31,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of September was as follows: The actual factory overhead was $122,400 for September. The actual fored factory overhead was as budgeted. During September, the Weaving Department had standart hours at actual production volume of 24,000 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: 1 b. Foxed factory averhead volume variance: 1