Exercise 21-24 (Static) Controllable and volume variances LO P4 Shaw incorporated began this period with a budget for 1,000 units of predicted production. The budgeted overhead at this predicted activity follows. At period-end, total actual overhead was $92,000, and actual units produced were 900 . The company applies overhead with a standard of 3 DLH per unit and a standard overhead rate of $30 per DLH. a. Compute controllable variance. b. Compute volume variance. Compute volume variance. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.)