Ana Carillo and Associates is a medium-sized company located near a large metropolitan area in the Midwest. The company manufactures cabinets of mahogany, oak, and other fine woods for use in expensive homes, restaurants, and hotels. Although some of the work is custom, many of the cabinets are a standard size. One such non-custom model is called Luxury Base Frame. Normal production is 1,000 units. Each unit has a direct labor hour standard of 5 hours. Overhead is applied to production based on standard direct labor hours. During the most recent month, only 920 units were produced; 4,500 direct labor hours were allowed for standard production, but only 4,000 hours were used. Standard and actual overhead costs were as follows. Standard (1,000 units) Actual (920 units) Indirect materials Indirect labor $ 12,200 $ 12,600 43,900 52,000 (Fixed) Manufacturing supervisors salaries 23,000 22,400 (Fixed) Manufacturing office employees salaries 13,300 12,800 (Fixed) Engineering costs 27,600 25,500 Computer costs 10,200 10,200 Electricity 2,600 2,600 (Fixed) Manufacturing building depreciation 8,200 8,200 (Fixed) Machinery depreciation 3,100 3,100 (Fixed) Trucks and forklift depreciation 1,500 1,500 Small tools 700 1,400 (Fixed) Insurance 500 500 (Fixed) Property taxes 300 300 Total $147,100 $153,100 Calculate the total overhead variance, controllable variance, and volume variance. (Round variable overhead to 2 decimal places and final answers to O decimal places, e.g. 1,575.) Total overhead variance $ Controllable variance Volume variance +A $ +A -20710 Unfavorable Unfavorable Unfavorable