Problem 23-7A Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials1 pound plastic at $8.00 per pound $ 8.00 Direct labor2.5 hours at $11.50 per hour 28.75 Variable manufacturing overhead 16.25 Fixed manufacturing overhead 13.75 Total standard cost per unit $66.75 The predetermined manufacturing overhead rate is $12 per direct labor hour ($30.00 2.5). It was computed from a master manufacturing overhead budget based on normal production of 12,750 direct labor hours (5,100 units) for the month. The master budget showed total variable costs of $82,875 ($6.50 per hour) and total fixed overhead costs of $70,125 ($5.50 per hour). Actual costs for October in producing 4,800 units were as follows. Direct materials (5,000 pounds) $ 41,000 Direct labor (11,900 hours) 140,420 Variable overhead 100,800 Fixed overhead 45,400 Total manufacturing costs $327,620 The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored. Compute the overhead controllable variance and the overhead volume variance. Overhead controllable variance $ Overhead volume variance $