Hiroole Products operates a small plant in New Mexico that produces dog food in batches of 1.500 pounds. The product sells for $6 per pound. Standard costs for 2021 are: Standard direct labor cost = $15 per hour Standard direct labor hours per batch 10 hours Standard price of material A = $0.35 per pound Standard pounds of material A per batch-811 pounds Standard price of material B- $0.55 per pound Standard pounds of material B per batch-230 pounds Fixed overhead cost per batch - $460 At the start of 2021, the company estimated monthly production and sales of 47 batches. The company estimated that all overhead costs were fixed and amounted to $ 25,000 per month. During the month of June 2021 (typically a somewhat slow month), 39 batches were produced (not an unusual level of production for June). The following costs were incurred: Direct labor costs were $ 7,730 for 440 hours. 33,800 pounds of material A costing $ 9.464 were purchased and used. 13,200 pounds of material B costing $5,412 were purchased and used. Fixed overhead of $24,900 was incurred. Calculate variances for material, labor, and overhead. (Round intermediate calculations to 2 decimal places, eg. 1.62 and final answers to O decimal places, eg. 125. Enter all variances as a positive number.) Material Price Variance (Material A) $ Material Price Variance (Material B) $ Material Quantity Variance (Material A) Material Quantity Variance (Material B) $ Labor Rate Variance $ Labor Efficiency Variance $ Controllable Overhead Variance. $ Overhead Volume Variance $ eTextbook and Media Neither Unfavorable nor Favorable Unfavorable Favorable Prepare a summary of the variances. (Enter unfavorable variances using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Material Price Variance (Material A) Material Price Variance (Material B) Material Quantity Variance (Material A) Material Quantity Variance (Material B) Labor Rate Variance Labor Efficiency Variance Controllable Overhead Variance Overhead Volume Variance Total Does the unfavorable overhead volume variance suggest that overhead costs are out of control? The overhead volume variance does not suggest suggests that overhead costs are out of control. eTextbook and Media.