For May, Mariana company planned production of 23,200 units ( 80% of its production capacity of 29,000 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 (26,100 units) in May and incurred the following actual overhead. 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 26,100 units. Complete this question by entering your answers in the tabs below. Compute the overhead controllable variance and identify it as favorable or unfavorable. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.) MARIANA COMPANY Overhead Variance Report For Month Ended May 31