Exercise $23-25($Algo$)$ Overhead controllable and volume variances; overhead variance report LO P$4$

For May, Mariana company planned production of $20,000$ units $(80\%$ of its production capacity of $25,000$ units$)$ and prepared the following overhead budget. The company applies overhead with a standard of $3$ DLH per unit and a standard overhead rate of $$3\mathrm{.}79$ per DLH$.$

$\backslash$table$[[$Overhead Budget,$\backslash$table$[[80\%$ Operating$],[$Level$]]],[$Production $($in units$),20,000],[$Budgeted overhead,$],[$Variable overhead costs,$$36,000$