Bonita Corporation manufactures a single product. The standard cost per unit of product is shown below. 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 ( 56.50 per hour) and total food overhead conts of $137.750 ( $9.50 per hour). Actual costs for October in producing 4,500 units were as follows. The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials imventories, therefore, can be ignored. Compute the overhead controllable variance and the owtrhead volume variance. Overiead controllable variance