Hopkins Clothiers is a small company that manufactures tall-men's suits. The company has used a standard cost accounting system. In May 2014, 10,100 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 13,000 direct labor hours. All materials purchased were used. Cost Element Direct materials Direct labor Standard (per unit) 7 yards at $4.70 per yard 1.34 hours at $13.00 per hour 1.34 hours at $5.50 per hour (fixed $3.30; variable $2.50) Actual $325,189 for 71,470 yards ($4.55 per yard) $189,765 for 14,204 hours (513.36 per hour) $49,600 fixed overhead $37.000 variable Overhead Overhead Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $42.900, and budgeted variable overhead was $32.500. Compute the overhead controllable variance and the overhead volume variance. (Round answers to o decimal places, eg. 125.) Overhead controllable variances Overhead volume variance Question Attempts: 0 of 2 used