Required information

$[$The following information applies to the questions displayed below.$]$

Manuel Company predicts it will operate at $80\%$ of its productive capacity. Its overhead allocation base is DLH and its

standard amount per allocation base is $0\mathrm{.}5DLH$ per unit. The company reports the following for this period.

$(1)$ Compute the overhead volume variance. Indicate variance as favorable or unfavorable.

$(2)$ Compute the overhead controllable variance. Indicate variance as favorable or unfavorable.