CALCULATOR FAL SCREEN Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. PRINTER VERSION BACK Direct materials-3 pound plastic at $5.00 per pound $ 18.00 Direct labor-0.5 hours at $12.00 per hour 6.00 Variable manufacturing overhead 3.50 Fixed manufacturing overhead 4.50 Total standard cost per unit $32.00 The predetermined manufacturing overhead rate is $16 per direct labor hour ($8.00 +0.5). It was computed from a master manufacturing overhead budget based on normal production of 2,800 direct labor hours (5,600 units) for the month. The master budget showed total variable costs of $19,600 ($7.00 per hour) and total fixed overhead costs of $25,200 ($9.00 per hour) Actual costs for October in producing 5,200 units were as follows Direct materials (15,700 pounds) $ 97,340 Direct labor (2,440 hours) 30,256 Variable overhead 30,368 Fixed overhead 13,532 Total manufacturing costs $171,496 The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials ieventares, therefore, can be ignored. Compute the overhead controllable variance and the overhead volume variance Overhead controllable variance Unfavorable Overhead volume variance Unfavorable