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Overhead information for Wilts Company is presented.

$,$ Actual fixed overhead, $$13,110$

Actual variable overhead, $$5,620$

Budgeted fixed overhead, $$13,300$

Variable overhead rate, $$0\mathrm{.}80$

Fixed overhead rate, $$1\mathrm{.}90$

Normal capacity hours, $7,000$

Standard hours allowed, $6,900$

Determine the overhead controllable and the overhead volume variances. Indicate whether they are favorable or unfavorable.

Overhead controllable variance $

Overhead volume variance

$