Overhead information for Wilts Company is presented.

Actual fixed overhead, $$13,650$

Actual variable overhead, $$5,700$

Budgeted fixed overhead, $$13,845$

Variable overhead rate, $$0\mathrm{.}80$

Fixed overhead rate, $$1\mathrm{.}95$

Normal capacity hours, $7,100$

Standard hours allowed, $7,000$

Determine the overhead controllablE variane. Indicate wheer it is favorable or unfavorable.

Overhead controllable variance:

Overhead volume variance: $$195,$ unfavorable