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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

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 1,140 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 1,030 units were produced; 5,100 direct labor hours were allowed for standard production, but only 4,600 hours were used. Standard and actual overhead costs were as follows.

Standard (1,140 units) Actual (1,030 units)
Indirect materials $ 13,900 $ 14,300
Indirect labor 50,000 59,300
(Fixed) Manufacturing supervisors salaries 26,200 25,600
(Fixed) Manufacturing office employees salaries 15,100 14,500
(Fixed) Engineering costs 31,400 29,100
Computer costs 11,600 11,600
Electricity 2,900 2,900
(Fixed) Manufacturing building depreciation 9,300 9,300
(Fixed) Machinery depreciation 3,500 3,500
(Fixed) Trucks and forklift depreciation 1,700 1,700
Small tools 810 1,630
(Fixed) Insurance 580 580
(Fixed) Property taxes 350 350
Total $167,340 $174,360

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.)

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