For May, Mariana company planned production of 15,200 units ( 80% of its production capacity of 19,000 units) and prepared the following overhead budget. The company applies overhead with a standard of 3 DLH per unit and a standard overhead rate of $3.79 per DLH. It actually operated at 90% capacity (17,100 units) in May and incurred the following actual overhead. 1. Compute the overhead controllable variance and identify it as favorable or unfavorable. 2. Compute the overhead volume variance and identify it as favorable or unfavorable. 3. Prepare an overhead variance report at the actual activity level of 17,100 units. Prepare an overhead variance report at the actual activity level of 17,100 units. 'iate calculation