Hart Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the companys customers are governmental agencies, prices are strictly regulated. Therefore, Hart Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test.

Direct materials (2 test tubes @ $2.50 per tube)		$ 5.00
Direct labor (1 hour @ $25 per hour)		25.00
Variable overhead (1 hour @ $4.00 per hour)		4.00
Fixed overhead (1 hour @ $11.00 per hour)		11.00
Total standard cost per test		$45.00

The lab does not maintain an inventory of test tubes. Therefore, the tubes purchased each month are used that month. Actual activity for the month of November 2017, when 1,000 tests were conducted, resulted in the following:

Direct materials (2,040 test tubes)		$ 4,692
Direct labor (1,040 hours)		23,920
Variable overhead		5,304
Fixed overhead		11,990

Monthly budgeted fixed overhead is $11,990. Revenues for the month were $87,000, and selling and administrative expenses were $3,700. Compute the overhead controllable variance and the overhead volume variance.

Overhead controllable variance Overhead volume variance