Using the information in P25-2A, compute the overhead controllable variance and the overhead volume variance.

Costs and Production Data Actual Standard Raw materials unit cost $2.25 $2.10 Raw materials units used 10,600 $120,960 10,000 $120,000 Direct labor payroll Direct labor hours worked 14,400 15,000 Manufacturing overhead incurred Manufacturing overhead applied Machine hours expected to be used at normal capacity Budgeted fixed overhead for June Variable overhead rate per machine hour Fixed overhead rate per machine hour $189,500 $193,500 42,500 $55,250 $3.00 $1.30