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

Data from P22-2B

Cost and Production Data Actual Standard Raw materials Units purchased Units used 21,000 21,000 $3.40 22,000 $3.00 Unit cost Direct labor Hours worked Hourly rate Manufacturing overhead 3,600 $12.50 3,450 $11.80 Incurred $101,500 Applied $108,000