Meno Manufacturing produces children's step stools. At the beginning of the current year it estimated its overhead costs and normal capacity as follows: Annual Fixed overhead, $90,000; Annual Variable overhead, $195,000; and Machine Hours at 100% of Normal Capacity, 40,000 hours. During the month of October, Meno produced 1,000 step stools. The standard machine time is 2 hour per step stool. Actual fixed overhead costs were $7, 500 and actual variable overhead costs were $16,000. Compute the following variance: a.) variable overhead controllable variance b.) fixed overhead volume variance c.) total overhead variance