Problem 25-10A Hart Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the company's customers are governmental agencies, prices are strictly regulated. Therefore, Hart Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test. Direct materials (2 test tubes $3.00 per tube) Direct labor (1 hour $25 per hour) Variable overhead (1 hour @ $5.00 per hour) Fixed overhead (1 hour @ $10.00 per hour) $ 6.00 25.00 5.00 10.00 $46.00 Total standard cost per test The lab does not maintain an inventory of test tubes. Therefore, the tubes purchased each month are used that month. Actual activity for the month of November 2017, when 2,500 tests were conducted, resulted in the following: Direct materials (5,075 test tubes) Direct labor (2,600 hours) Variable overhead Fixed overhead $ 14,210 59,800 12,870 25,900 Monthly budgeted fixed overhead is $25,900. Revenues for the month were $86,000, and selling and administrative expenses were $4,200 Compute the overhead controllable variance and the overhead volume variance Overhead controllable variance Overhead volume variance