Calculating Overhead Variances [LO 2, 3] The Stanton Supply Company produces cleaning equipment for professional cleaners. At the start of the year, Stanton estimated variable overhead costs to be $13 per unit and total fixed overhead costs at $301,000, based on a volume of 66,000 units. The detail for the overhead estimates follows: REQUIRED Calculate the controllable overhead variances for variable and fixed overhead. As a manager with limited time, which variances would you focus on