During May, the company operated at 90% capacity (9,000 units) and incurred the following actual overhead costs:

Overhead Costs Indirect materials $ 21,000 Indirect labor 33,550 Power 8,100 Maintenance 6,210 Rent of factory building 17,000 DepreciationMachinery 11,400 Supervisory salaries 28,500 Total actual overhead costs $ 125,760

1. Compute the overhead controllable variance.

2. Compute the overhead volume variance.

3. Prepare an overhead variance report at the actual activity level of 9,000 units.