Concord Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $8 per pound $8.00 Direct labor-2.0 hours at $11.00 per hour 22.00 Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit 14.00 14.00 $58.00 The predetermined manufacturing overhead rate is $14 per direct labor hour ($28.00+ 2.0). It was computed from a master manufacturing overhead budget based on normal production of 10,000 direct labor hours (5,000 units) for the month. The master budget showed total variable overhead costs of $70,000 ($7.00 per hour) and total fixed overhead costs of $70,000 ($7.00 per hour). Actual costs for October in producing 4,800 units were as follows. Direct materials (4,910 pounds) $40,262 Direct labor (9,410 hours) 106,333 Variable overhead 99,456 Fixed overhead 36,944 Total manufacturing costs $282,995 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 EA