Marx Products operates a small plant in New Mexico that produces dog food in batches of 1,500 pounds. The product sells for $6 per pound. Standard costs for 2021 are:

Standard direct labor cost = $15 per hour
Standard direct labor hours per batch = 10 hours
Standard price of material A = $0.35 per pound
Standard pounds of material A per batch = 734 pounds
Standard price of material B = $0.55 per pound
Standard pounds of material B per batch = 260 pounds
Fixed overhead cost per batch = $450

At the start of 2021, the company estimated monthly production and sales of 54 batches. The company estimated that all overhead costs were fixed and amounted to $25,000 per month. During the month of June 2021 (typically a somewhat slow month), 39 batches were produced (not an unusual level of production for June). The following costs were incurred:

Direct labor costs were $7,120 for 440 hours.
36,100 pounds of material A costing $8,303 were purchased and used.
11,100 pounds of material B costing $5,772 were purchased and used.
Fixed overhead of $24,600 was incurred.

Calculate variances for material, labor, and overhead. (Round intermediate calculations to 2 decimal places, e.g. 1.62 and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)

Material Price Variance (Material A)			$enter a dollar amount		select an option UnfavorableNeither Unfavorable nor FavorableFavorable
Material Price Variance (Material B)			$enter a dollar amount		select an option UnfavorableFavorableNeither Unfavorable nor Favorable
Material Quantity Variance (Material A)			$enter a dollar amount		select an option UnfavorableFavorableNeither Unfavorable nor Favorable
Material Quantity Variance (Material B)			$enter a dollar amount		select an option UnfavorableNeither Unfavorable nor FavorableFavorable
Labor Rate Variance			$enter a dollar amount		select an option Neither Unfavorable nor FavorableUnfavorableFavorable
Labor Efficiency Variance			$enter a dollar amount		select an option FavorableUnfavorableNeither Unfavorable nor Favorable
Controllable Overhead Variance			$enter a dollar amount		select an option Neither Unfavorable nor FavorableUnfavorableFavorable
Overhead Volume Variance			$enter a dollar amount		select an option FavorableUnfavorableNeither Unfavorable nor Favorable

Prepare a summary of the variances. (Enter unfavorable variances using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Material Price Variance (Material A)			$enter a dollar amount
Material Price Variance (Material B)			enter a dollar amount
Material Quantity Variance (Material A)			enter a dollar amount
Material Quantity Variance (Material B)			enter a dollar amount
Labor Rate Variance			enter a dollar amount
Labor Efficiency Variance			enter a dollar amount
Controllable Overhead Variance			enter a dollar amount
Overhead Volume Variance			enter a dollar amount
	Total		$enter a total amount

Does the unfavorable overhead volume variance suggest that overhead costs are out of control?

The overhead volume variance select an option suggestsdoes not suggest that overhead costs are out of control.