Q1. Ron-Mar Products uses a standard costing system. The following information about manufacturing overhead was generated during August: Standard variable manufacturing overhead rate: $2 per machine hour Standard fixed manufacturing overhead rate: $3 per machine hour Actual variable manufacturing overhead costs: $443,200 Actual fixed manufacturing overhead costs: $698,800 Budgeted fixed manufacturing overhead costs: $700,000 Standard machine hours per unit: 12 Good units produced: 18,940 Actual machine hours: 228,400 Compute the controllable manufacturing overhead variance and the manufacturing overhead volume variance