Please help with the controllable and volume variance! Thank you!

Ana Carillo and Associates is a medium-sized company located near a large metropolitan area in the Midwest. The company manufactures cabinets of mahogany, oak, and other fine woods for use in expensive homes, restaurants, and hotels. Although some of the work is custom, many of the cabinets are a standard size. One such non-custom model is called Luxury Base Frame. Normal production is 1,000 units. Each unit has a direct labor hour standard of 5 hours. Overhead is applied to production based on standard direct labor hours. During the most recent month, only 970 units were produced: 4,500 direct labor hours were allowed for standard production, but only 4,000 hours were used. Standard and actual overhead costs were as follows. Standard (1,000 units) Actual (970 units) Indirect materials $ 13,000 $ 13,400 46,700 55.400 24,500 23.900 14,100 13,600 29,300 27,200 10,900 10.900 Indirect labor (Fixed) Manufacturing supervisors salaries (Fixed) Manufacturing office employees salaries (Fixed) Engineering costs Computer costs Electricity (Fixed) Manufacturing building depreciation (Fixed) Machinery depreciation (Fixed) Trucks and forklift depreciation Small tools 2.700 2,700 8.700 8.700 3,300 3,300 1,600 1,600 800 1,500 (Fixed) Insurance 500 500 (Fixed) Property taxes 300 300 Total $156,400 $163,000 Your answer is correct Determine the overhead application rate. (Round answer to 2 decimal places, eg: 15.75.) Overhead application rate 3128 per direct labor hour eTextbook and Media Assistance Used Attempts: unlimited (b) Your answer is correct Determine how much overhead was applied to production. Applied overhead $ 140760 eTextbook and Media Attempts: unlimited (c) Your answer is partially correct. Calculate the total overhead variance, controllable variance, and volume variance. (Round variable overhead to 2 decimal places and final answers to decimal places, eg. 1,575.) Od Total overhead variance $ 22240 Unfavorable Controllable variance $ $ Unfavorable Volume variance KA Unfavorable