Pace Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the companys customers are governmental agencies, prices are strictly regulated. Therefore, Pace Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test.

Direct materials (2.00 test tubes @ $1.46 per tube)		$ 2.92
Direct labor (1.00 hour @ $24 per hour)		24
Variable overhead (1.00 hour @ $6 per hour)		6
Fixed overhead (1.00 hour @ $10 per hour)		10
Total standard cost per test		$42.92

The lab does not maintain an inventory of test tubes. Therefore, the tubes purchased each month are used that month. Actual activity for the month of November 2014, when 1,500 tests were conducted, resulted in the following:

Direct materials (3,050 test tubes)		$ 4,209
Direct labor (1,600 hours)		36,800
Variable overhead		7,400
Fixed overhead		15,000

Monthly budgeted fixed overhead is $14,000. Revenues for the month were $75,000, and selling and administrative expenses were $5,000. Compute the overhead controllable variance and the overhead volume variance. (no income statement or anything else.) Show work please!