Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June 2014.

Costs and Production Data		Actual		Standard
Raw materials unit cost		$2.25		$2.10
Raw materials units used		10,600		10,000
Direct labor payroll		$120,960		$120,000
Direct labor hours worked		14,400		15,000
Manufacturing overhead incurred		$189,500
Manufacturing overhead applied				$193,500
Machine hours expected to be used at normal capacity				42,500
Budgeted fixed overhead for June				$55,250
Variable overhead rate per machine hour				$3.00
Fixed overhead rate per machine hour				$1.30

Overhead is applied on the basis of standard machine hours. 3.00 hours of machine time are required for each direct labor hour. The jobs were sold for $400,000. Selling and administrative expenses were $40,000. Assume that the amount of raw materials purchased equaled the amount used. Compute the overhead controllable variance and the overhead volume variance.