Exercise 25-25 Seacrest Company's overhead rate was based on estimates of $200,040 for overhead costs and 20,004 direct labor hours. Seacrest's standards allow 2 hours of direct labor per unit produced. Production in May was 900 units, and actual overhead incurred in May was $18,601. The overhead budgeted for 1,800 standard direct labor hours is $17,601 ($5,001 fixed and $12,600 variable). (a) Compute the total, controllable, and volume variances for overhead. Total Overhead Variance Overhead Controllable Variance Overhead Volume Variance Neither favorable nor unfavorable By accessing this Question Assistance, you will learn while you e: Unfavorable Favorable Policy set by your instructor