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For May, Mariana company planned production of 19,200 units (80% of its production capacity of 24.000 units) and prepared the following overhead budget. The company applies overhead with a standard of 3 DLH per unit and a standard overhead rate of $3.79 per DLH. 86% Operating Overhead Budget Level Production (in units) 19,266 Budgeted overhead Variable overhead costs Indirect materials 3 34,566 Indirect labor 57,666 Powe r 14, 466 Maintenance 5,184 Total variable overhead costs 111,744 Fixed overhead costs Rent of building 36,666 DepreciationMachinery 24,666 Supervisory salaries 46,566 Total fixed overhead costs 166,566 Total overhead $ 213,394 it actually operated at 90% capacity (21.600 units) in May and incurred the following actual overhead. Actual Overhead Costs Indirect materials $ 34,566 Indirect labor 61,566 Power 16, 266 Maintenance 12,466 Rent of building 36,666 DepreciationMachinery 24,666 Supervisory salaries 56,666 Actual total overhead $ 234,669 1. Compute the overhead controllable variance and identify it as favorable or unfavorable. 2. Compute the overhead volume variance and identify it as favorable or unfavorable. 3. Prepare an overhead variance report at the actual activity level of 21,600 units. Required 1 Required 2 Required 3 Compute the overhead controllable variance and identify it as favorable or unfavorable. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.) Actual total overhead $ 234,660 a Budgeted (exible) overhead Variable overhead 0 $ 111,744 9 Fixed overhead 0 210,304 9 330,048 Controllable variance $ 2,388 o Unfavorable o Required 1 Required 2 Required 3 Compute the overhead volume variance and identify it as favorable or unfavorable. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance. Do not round intermediate calculations.) Actual total overhead 9 $ 106,560 9 Budgeted (exible) overhead 0 119,880 9 Volume variance $ 13,320 0 Favorable a Prepare an overhead variance report at the actual activity level of 21,600 units. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Do not round intermediate calculations.) Expected 80% of capacity 0 Actual 90% of capacity 0 Variable overhead costs: indirect materials 0 $ 38,880 0 $ 34,560 0 $ 4,320 0 Favorable 0 Indirect labor 0 64,800 9 61,500 0 3,300 o Favorable 0 Power 0 16,200 0 16,200 0 0 o No variance 0 Maintenance 0 6,832 0 12,400 0 6,668 0 Unfavorable 0 Total variable overhead costs 0 125,712 124,660 1,062 o Favorable o Fixed overhead costs: Rent of building 0 36,000 0 36,000 0 0 o No variance 0 DepreciationAVIachinery a 24,000 a 24,000 a 0 o No variance 9 Supervisory salaries 0 46,560 0 50,000 0 3,440 o Unfavorable 0 Total xed overhead costs 0 106,560 110,000 3,440 o Unfavorable a Total overhead costs $ 232,2?2 $ 234,660 $ 2,388 o Unfavorable 0 Volume Variance Volume variance $ 13,320 0 Favorable a Total overhead variance $ 10,932 a Favorable o