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 ne 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. Duringthe most recent month, only 810 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 Actual (1,000 units) (810 units) Indirect materials $ 10,900 $ 11,200 Indirect labor 39,100 46,400 (Fixed) Manufacturing supervisors salaries 20,500 20,000 (Fixed) Manufacturing ofce employees salaries 11,800 11,400 (Fixed) Engineering costs 24,500 22,700 Computer costs 9,100 9,100 Electricity 2,300 2,300 (Fixed) Manufacturing building depreciation 7,300 7,300 (Fixed) Machinery depreciation 2,700 2,700 (Fixed) Trucks and forklift depreciation 1,400 1,400 Small tools 600 1,300 (Fixed) Insurance 500 500 (Fixed) Property taxes 300 300 Total $13 1,000 $136,600 Your answer is partially correct. 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 LA (18700) i Unfavorable Controllable variance $ Unfavorable Volume variance $ Unfavorable