Bramble Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-2 pound plastic at $6 per pound $12.00 Direct labor-10 hours at $12.00 per hour 12.00 7.00 Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit 7.00 $38.00 The predetermined manufacturing overhead rate is $14 per direct labor hour ($14.00 +1.0). It was computed from a master manufacturing overhead budget based on normal production of 5,200 direct labor hours (5.200 units) for the month. The master budget showed total variable overhead costs of $36,400 ($7.00 per hour) and total fixed overhead costs of $36,400 ($7.00 per hour) Actual costs for October in producing 5,100 units were as follows. Direct materials (10,330 pounds) $64,046 Direct labor (5,000 hours) 61.000 Variable overhead 52.122 Fixed overhead 21.578 Total manufacturing costs $198,746 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 $