Bramble Corporation accumulates the following data relative to jobs started and finished during the month of June 2022.

Costs and Production Data		Actual		Standard
Raw materials unit cost		$3.80		$3.70
Raw materials units		11,500		10,700
Direct labor payroll		$150,000		$142,290
Direct labor hours		15,000		15,300
Manufacturing overhead incurred		$218,270
Manufacturing overhead applied				$220,320
Machine hours expected to be used at normal capacity				50,060
Budgeted fixed overhead for June				$65,078
Variable overhead rate per machine hour				$3.20
Fixed overhead rate per machine hour				$1.30

Overhead is applied on the basis of standard machine hours. 3.20 hours of machine time are required for each direct labor hour. The jobs were sold for $496,000. Selling and administrative expenses were $43,500. 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		$enter a dollar amount		select an option FavorableUnfavorableNeither favorable nor unfavorable
Overhead volume variance		$