Lily Company's overhead rate was based on estimates of $1,353,600 for overhead costs and 112,800 direct labor hours. Lily's standards allow 4 hours of direct labor per unit produced. Production in May was 2,380 units, and actual overhead incurred in May was $114,940. The overhead budgeted for 9,520 standard direct labor hours is $113,880 ($28,200 fixed and $85,680 variable). (a) Compute the total, controllable, and volume variances for overhead. Total Overhead Variance Overhead Controllable Variance Overhead Volume Variance +A $ +A $ +A $