Manufacturing overhead data for the production of Product B by Flint, Inc. are as follows. Overhead incurred for 71,000 actual direct labor hours worked $210,000 Overhead rate (variable $2.00; fixed $1.00) at normal capacity of 74,200 direct labor hours $3.00 Standard hours allowed for work done 71,000 Compute the controllable and volume overhead variances. Identify whether each variance is favorable or unfavorable. Overhead Controllable Variance $enter a dollar amount select an option Overhead Volume Variance $enter a dollar amount select an option