A manufacturing company uses standard costs and reports the information below for January. The company uses machine hours \((\mathrm{MH})\) to apply overhead, and the standard is \(2 \mathrm{MH}\) per unit, with a standard overhead rate of \(\$ 4.50\) per \(\mathrm{MH}\). Compute the total overhead variance, controllable variance, and volume variance for January. Indicate whether each variance is favorable or unfavorable.

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Predicted activity level...... Budgeted variable overhead rate... Budgeted fixed overhead. Actual activity level.... Actual total overhead.. 1,500 units $5 per unit (or $2.50 per MH) $6,000 per month 1,800 units $15,800