Problem 23-9A Hopkins Clothiers is a small company that manufactures tall-men's suits. The company has used a standard cost accounting system. In May 2014, 10,100 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 14,500 direct labor hours. All materials purchased were used. Actual Cost Element Standard (per unit) Direct 6 yards at $5.00 per yard $300,148 for 61,380 yards ($4.89 per yard) materials Direct labor 1.48 hours at $14.00 per hour $228,452 for 15,788 hours ($14.47 per hour) $49,700 fixed overhead $37,000 variable 1.48 hours at $6.60 per hour (fixed $3.80; variable $2.80) Overhead overhead Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $55,100, and budgeted variable overhead was $40,600. Compute the overhead controllable variance and the overhead volume variance. (Round answers to 0 decimal places, e.g. 125.) Overhead controllable variance Overhead volume variance Click if you would like to Show Work for this question: Open Show Work