Budgeted data for Flandro Company for the current year is as follows:
	Denominator activity (direct labor-hours)			5,000
	Variable manufacturing overhead			$ 25,000
	Fixed manufacturing overhead			$ 59,000
The current standard cost for Flandro is shown below:
	Description	Quantity	Price	Total
	Direct materials (yards)	3	$ 4.40	$ 13.20
	Direct labor hours	1	$ 12.00	$ 12.00
	MOH (140% of direct labor cost)	1	$ 16.80	$ 16.80
	Standard cost per unit			$ 42.00
Actual production during the year was 6,000 units and they incurred the following costs:
	Description	Quantity	Price	Total
	Number of actual units produced			6,000
	Materials purchased (yards)	24,000	$ 4.80	$ 115,200
	Materials used in production (in yards)			18,500
	Direct labor cost incurred (hours)	5,800	$ 13.00	$ 75,400
	Actual variable manufacturing overhead cost			$ 29,580
	Actual fixed manufacturing overhead			$ 60,400

	Description	Quantity	Price	Total
	Direct materials (yards)	3	$ 4.40	$ 13.20
	Direct labor hours	1	$ 12.00	$ 12.00
	Variable manufacturing overhead	1	$ 5.00	$ 5.00
	Fixed manufacturing overhead	1	$ 11.80	$ 11.80
	Standard cost per unit			$ 42.00

	Compute the overhead controllable and volume variances for the year.
	Calculation of overhead costs:
	Actual overhead
	Flexible budget overhead
	Overhead cost applied to work-in-process
	Calculation of overhead variances:			Unfavorable
				(Favorable)
	Overhead controllable variance
	Overhead volume variance
	Total overhead variance
4	Please explain below the fixed overhead volume variance.

Please and show work

Compute the overhead controllable and volume variances for the year.