Exercise 23-25

Seacrest Companys overhead rate was based on estimates of $921,600for overhead costs and76,800direct labor hours. Seacrests standards allow4hours of direct labor per unit produced. Production in May was1,633units, and actual overhead incurred in May was $79,298. The overhead budgeted for6,532standard direct labor hours is $77,988($19,200fixed and $58,788variable).

(a)

Compute the total, controllable, and volume variances for overhead.

I need the 1. Total overhead variance, 2. overhead controllable variance and 3. overhead volume variance. My answer for the 1. total overhead variance is $914 U, which is correct, please help with the answers for 2 and 3