Crane Corporation accumulates the following data relative to jobs started and finished during the month of June 2022.

Costs and Production Data		Actual		Standard
Raw materials unit cost		$3.90		$3.70
Raw materials units		11,000		10,600
Direct labor payroll		$150,000		$145,350
Direct labor hours		15,000		15,300
Manufacturing overhead incurred		$213,670
Manufacturing overhead applied				$215,730
Machine hours expected to be used at normal capacity				47,100
Budgeted fixed overhead for June				$80,070
Variable overhead rate per machine hour				$3.00
Fixed overhead rate per machine hour				$1.70

Overhead is applied on the basis of standard machine hours. 3.00 hours of machine time are required for each direct labor hour. The jobs were sold for $468,000. Selling and administrative expenses were $35,400. Assume that the amount of raw materials purchased equaled the amount used. Compute the overhead controllable variance and the overhead volume variance.

Overhead controllable variance				select an option Favorable, Unfavorable, Neither favorable nor unfavorable
Overhead volume variance				select an option Unfavorable, Favorable, Neither favorable nor unfavorable