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Exercise 11-11 At the start of 2018, Crown Point Express Company determined its standard labor cost to be 2.30 hours per unit at $11.00 per hour. The budget for variable overhead was $10 per unit, and budgeted fixed overhead was $15,000 for the year. Expected annual production was 6,000 units. During 2018, the actual cost of labor was $15 per hour. Crown Point Express produced 4,400 units requiring 12,000 direct labor hours. Actual overhead for the year was $54,980. Calculate labor rate and efficiency variances and the controllable overhead variance and the overhead volume variance. (Round intermediate calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.) Labor Rate Variance Labor Efficiency Variance Controllable Overhead Variance Overhead Volume Variance