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 $0\mathrm{.}5$ DLH per unit. The company reports the following for this period.

Flexible Budget at $80\%$ Capacity Actual Results

Production $($in units$)50,00044,000$

Overhead

Variable overhead $ $275,000$

Fixed overhead $50,000$

Total overhead $ $325,000$ $ $305,000$

Exercise $21-18($Static$)$ Volume and controllable variances LO P$4$

$(1)$ Compute the overhead volume variance. Indicate variance as favorable or unfavorable.

$(2)$ Compute the overhead controllable variance. Indicate variance as favorable or unfavorable.