Using the information in P22-2A, compute the overhead controllable variance and the overhead volume variance.

Data from P22-2A

Costs and Production Data Actual $2.25 Standard Raw materials unit cost Raw materials units used Direct labor payroll Direct labor hours worked Manufacturing overhead incurred Manufacturing overhead applied Machine hours expected to be used at normal capacity Budgeted fixed overhead for June Variable overhead rate per machine hour Fixed overhead rate per machine hour $2.00 10,000 $120,000 10,600 $122,400 14,400 $184,500 $189,000 $51,000 $3.00 $1.20