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 (1,000 units) $ 13,600 Actual (1,010 units) $ 14,000 48,900 58,000 25,600 25.000 14,800 14,200 30,700 28,400 11,400 11,400 Indirect materials Indirect labor (Fixed) Manufacturing supervisors salaries (Fixed) Manufacturing office employees salaries (Fixed) Engineering costs Computer costs Electricity (Fixed) Manufacturing building depreciation (Fixed) Machinery depreciation (Fixed) Trucks and forklift depreciation Small tools (Fixed) Insurance (Fixed) Property taxes 2,800 2.800 9,100 9,100 3,400 3,400 1,700 1,700 800 1.600 600 600 300 300 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 decimal places, e.g. 1,575.) Total overhead variance $ $ Unfavorable Controllable variance $ Unfavorable Volume variance $ Unfavorable