In October, Roby Company reports 21, 350 actual direct labor hours, and it incurs $197, 194 of manufacturing overhead costs. Standard hours allowed for the work done is 24, 750 hours. The predetermined overhead rate is $8.16 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $6.39 variable per direct labor hour and $41, 560 fixed. Compute the overhead controllable variance. (Round answers to o decimal places, e.g. 125.) In October, Roby Company reports 21, 480 actual direct labor hours, and it incurs $176, 660 of manufacturing overhead costs. Standard hours allowed for the work done is 24, 200 hours. The predetermined overhead rate is $7.50 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $6 variable per direct labor hour and $51, 250 fixed. Compute the overhead volume variance. Normal capacity was 25,000 direct labor hours