Bonita Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-2 pound plastic at $8 per pound $16.00 Direct labor-2.5 hours at $12.00 per hour 30.00 Variable manufacturing overhead Fixed manufacturing overhead 16.25 23.75 Total standard cost per unit $86.00 The predetermined manufacturing overhead rate is $16 per direct labor hour ($40.00+ 2.5). It was computed from a master manufacturing overhead budget based on normal production of 14,500 direct labor hours (5,800 units) for the month. The master budget showed total variable overhead costs of $94,250 ($6.50 per hour) and total fixed overhead costs of $137,750 ($9.50 per hour). Actual costs for October in producing 4,500 units were as follows. Direct materials (9,130 pounds) $74,866 Direct labor (11,110 hours) 135,542 Variable overhead 129,600 Fixed overhead 52,600 Total manufacturing costs $392,608 The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored. Compute the overhead controllable variance and the overhead volume variance. Overhead controllable variance $ Overhead volume variance $ eTextbook and Media Favorable Neither favorable nor unfavorable Unfavorable