ABC Company's overhead rate was based on estimates of $400,000 for overhead costs and 40,000 direct labor hours. ABC standards allow for 2 hours of direct labor per unit produced. Production in January was 1,800 units and actual overhead incurred in January was $39,000. The overhead budgeted for 3,600 standard direct labor hours is $35,200, of which $10,000 was fixed. Required: a) Compute variable overhead controllable spending variance. b) Compute the fixed overhead volume variance