For May, Mariana company planned production of 16,800 units ( 80% of its production capacity of 21,000 units) and prepared the following overhead budget. The company applies overhead with a standard of 3DLH per unit and a standard overhead rate of $3.79 per DLH. It actually operated at 90% capacity ( 18,900 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 18,900 units. Compute the overhead controllable variance and identify it as favorable or unfavorable Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no var Compute the overhead volume variance and identify it as favorable Note: Indicate the effect of the variance by selecting favorable, unfa calculations. Prepare an overhead variance report at the actual activity level of 18,900 units