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 760 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 (760 units)
Indirect materials		$ 10,300			$ 10,600
Indirect labor		37,100			44,000
(Fixed) Manufacturing supervisors salaries		19,400			19,000
(Fixed) Manufacturing office employees salaries		11,200			10,800
(Fixed) Engineering costs		23,300			21,500
Computer costs		8,600			8,600
Electricity		2,100			2,100
(Fixed) Manufacturing building depreciation		6,900			6,900
(Fixed) Machinery depreciation		2,600			2,600
(Fixed) Trucks and forklift depreciation		1,300			1,300
Small tools		600			1,200
(Fixed) Insurance		400			400
(Fixed) Property taxes		300			300
Total		$124,100			$129,300

Calculate the total overhead variance, controllable variance, and volume variance. (Round variable overhead to 2 decimal places and final answers to 0 decimal places, e.g. 1,575.)

Total overhead variance		$	UnfavorableNeither favorable nor unfavorableFavorable
Controllable variance		$	UnfavorableFavorableNeither favorable nor unfavorable
Volume variance		$	FavorableNeither favorable nor unfavorableUnfavorable