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World Company expects to operate at 80% of its productive capacity of 51,250 units per month. At this planned level, the company expects to use 24,600 standard hours of direct labor. Overhead is allocated to products using a predetermined standard rate based on direct labor hours. At the 80% capacity level, the total budgeted cost includes $51,660 fixed overhead cost and $273,060 variable overhead cost. In the current month, the company incurred $306,000 actual overhead and 21,600 actual labor hours while producing 35,000 units. (1) Compute the overhead volume variance. (Round all your intermediate calculations to 2 decimal places.) Fixed overhead applied Fixed Overhead applied Volume variance ixed overhead volume variance (2)Compute the overhead controllable variance. Overhead controllable variance Overhead controllable variance