A company reports the following costs for this period. The company's predicted activity level was 12,000 units, and its actual activity level was 11,200 units.

Actual total overhead	$ 35,450
Standard overhead applied	$ 33,600
Budgeted (flexible) variable overhead rate	$ 2.00	per unit
Budgeted fixed overhead	$ 14,000

Part 1. Compute the total overhead variance and classify it as favorable or unfavorable.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance

Total Overhead Variance
Actual total overhead
Standard overhead applied
Overhead variance

Part 2. Compute the controllable variance and classify it as favorable or unfavorable.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.

Controllable variance
Actual total overhead
Budgeted (flexible) overhead
Budgeted variable overhead
Budgeted fixed overhead
Budgeted (flexible) overhead	0
Controllable variance