Problem 24-09A Blue Clothiers is a small company that manufactures tall-men's suits. The company has used a standard cost accounting system. In May 2020, 11,000 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 18,700 direct labor hours. All materials purchased were used. Cost Element Standard (per unit) Actual Direct 10 yards at $4.70 per yard $508,760 for 110,600 yards ($4.60 per yard) materials Direct labor 1.77 hours at $13.50 per hour $279,726 for 20,270 hours ($13.80 per hour) Overhead 1.77 hours at $6.60 per hour (fixed $4.30; variable $48,000 fixed overhead $37,500 variable $2.30) overhead Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $80,410, and budgeted variable overhead was $43,010. Compute the overhead controllable variance and the overhead volume variance. Overhead controllable variance Overhead volume variance $ >