ACCT 002 (0110)- Introductory Accounting 2 (5 units) EXTRA CREDIT #4 (c). At the beginning of the current year, Brass Works, Inc. estimated its overhead costs and normal capacity as follows: Annual Fixed Overhead $ 90,000 Annual Variable Overhcad $195,000 Direct Labor Hours at 100% of Normal Capacity 30,000 hrs. During the month of April, Brass Works produced 1,000 candelabras. The standard direct labor time is 2 hours per candelabra. Actual fixed overhead costs were $7,500, and actual variable overhead costs were $16,000. Compute the following variances: (1) variable over-head controllable variance, (2) fixed overhead volume variance, and (3) total overhead variance