The predetermined imanufacturing overhead rate is $16 per direct labor hour ( $32.00+20). It was computed from a master manufacturing overhead budset based on nermal production of 12.000 direct labor hours ( 6.000 units) for the month. The master budget shomed total variable overhead costs of $66.000 ( $5.50 per hour) and totalfoced overhead costs of $126,000)($10.50 per hour). Actual costs for October in producing 4,800 units were as follom. The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materiais inventories, therefore, can be ignored. Compute the overhead controllable variance and the overhead volume variance