Exercise 25-25 Seacrest Company's overhead rate was based on estimates of $200,040 for overhead costs and 20,004 direct labor hours. Seacrest's standards allow 2 hours of direct labor per unit produced. Production in May was 900 units, and actual overhead incurred in May was $18,601. The overhead budgeted for 1,800 standard direct labor hours is $17,601 ($5,001 fixed and $12,600 variable). (a) Compute the total, controllable, and volume variances for overhead. Total Overhead Variance Overhead Controllable Variance Overhead Volume Variance $