Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June 2020.

Costs and Production Data		Actual		Standard
Raw materials unit cost		$4.40		$4.30
Raw materials units		11,500		10,900
Direct labor payroll		$180,000		$174,800
Direct labor hours		15,000		15,200
Manufacturing overhead incurred		$138,272
Manufacturing overhead applied				$142,272
Machine hours expected to be used at normal capacity				37,480
Budgeted fixed overhead for June				$56,220
Variable overhead rate per machine hour				$2.40
Fixed overhead rate per machine hour				$1.50

Overhead is applied on the basis of standard machine hours. 2.40 hours of machine time are required for each direct labor hour. The jobs were sold for $464,000. Selling and administrative expenses were $36,300. Assume that the amount of raw materials purchased equaled the amount used. Compute the overhead controllable variance and the overhead volume variance.

Overhead controllable variance		$		FavorableUnfavorableNeither favorable nor unfavorable
Overhead volume variance		$		FavorableUnfavorableNeither favorable nor unfavorable