Compute the overhead controllable and volume variances.

the predetermined overhead rate is based on a pained operating volume of 80% of the productive capacity of 80,000 units per quarter. the following flexible budget information is available. During the current quarter, the company operated at 90% of capacity and produced 72,000 units of product actual direct labor 427,000 hours. Units produced were assigned the following standard costs: Compute the overhead and volume variance