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 790 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 (790 units)
Indirect materials		$ 10,700			$ 11,000
Indirect labor		38,400			45,500
(Fixed) Manufacturing supervisors salaries		20,100			19,600
(Fixed) Manufacturing office employees salaries		11,600			11,200
(Fixed) Engineering costs		24,100			22,300
Computer costs		8,900			8,900
Electricity		2,200			2,200
(Fixed) Manufacturing building depreciation		7,100			7,100
(Fixed) Machinery depreciation		2,700			2,700
(Fixed) Trucks and forklift depreciation		1,300			1,300
Small tools		600			1,300
(Fixed) Insurance		500			500
(Fixed) Property taxes		300			300
Total		$128,500			$133,900

Calculate the total overhead variance, controllable variance, and volume variance.

Total overhead variance

Controllable variance

Volume variance