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! Required information (The following information applies to the questions displayed below.) Manuel Company predicts it will operate at 80% of its productive capacity. Its overhead allocation base is DLH and its standard amount per allocation base is 0.5 DLH per unit. The company reports the following for this period. Flexible Budget at 80% Capacity 50,000 Actual Results 44,000 Production (in units) Overhead Variable overhead Fixed overhead Total overhead $ 275,000 50,000 $ 325,000 $ 305,000 Required 1 Required 2 Compute the overhead volume variance. Indicate variance as favorable or unfavorable. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.) Volume Variance Total budgeted (flexible) overhead Total overhead applied 286,000 Volume variance Required 1 Required 2 Compute the overhead controllable variance. Indicate variance as favorable or unfavorable. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.) Overhead Controllable Variance Total budgeted (flexible) overhead Total overhead applied Overhead controllable variance