For May, Mariana company planned production of 9,600 units ( 80% of its production capacity of 12,000 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 ( 10,800 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 10,800 units. Prenare an nverhead variance renort at the actual activitv level of 10.800 units. (Indicate the effect of each variance by selecting