Pina Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the company's customers are governmental agencies, prices are strictly regulated. Therefore, Pina Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test. $5.00 Direct materials (2 test tubes @ $2.50 per tube) Direct labor (1.00 hour @ $25.00 per hour) Variable overhead (1.00 hour $7.00 per hour) Fixed overhead (1.00 hour $11.00 per hour) Total standard cost per test 25.00 7.00 11.00 $48.00 The lab does not maintain an inventory of test tubes. As a result, the tubes purchased each month are used that month. Actual activity for the month of November 2020, when 2,200 tests were conducted, resulted in the following. Direct materials (4,510 test tubes) Direct labor (2,310 hours) Variable overhead Fixed overhead $ 10,373 55,440 12,474 25,080 Monthly budgeted fixed overhead is $25,080. Revenues for the month were $99,000, and selling and administrative expenses were $4,400. Compute the overhead controllable variance and the overhead volume variance. Overhead controllable variance $ Overhead volume variance