Banner Textiles Corporation began January with a budget for 28,000 hours of production in the Weaving Department. The department has a full capacity of 36,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of January was as follows:

Variable overhead .... $ 78,400

Fixed overhead ..... 54,000

Total ......... $132,400

The actual factory overhead was $135,250 for January. The actual fixed factory overhead was as budgeted. During January, the Weaving Department had standard hours at actual production volume of 30,750 hours.

a. Determine the variable factory overhead controllable variance.

b. Determine the fixed factory overhead volume variance.