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 1,010 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(1,000units) Actual(1,010units)

Indirect materials$13,600 $14,000

Indirect labor 48,900 58,000

(Fixed) Manufacturing supervisors salaries. 25,600 25,000

(Fixed) Manufacturing office employees salaries. 14,800 14,200

(Fixed) Engineering costs. 30,700 28,400

Computer costs. 11,400 11,400

Electricity 2,800 2,800

(Fixed) Manufacturing building depreciation 9,100 9,100

(Fixed) Machinery depreciation 3,400 3,400

(Fixed) Trucks and forklift depreciation 1,700 1,700

Small tools 800 1,600

(Fixed) Insurance 600 600

(Fixed) Property taxes 300 300

Total $163,700 $170,500

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 $

Controllable variance $

Volume variance $