Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below.

Direct materials3 pound plastic at $6.00 per pound		$ 18.00
Direct labor2.0 hours at $11.00 per hour		22.00
Variable manufacturing overhead		14.00
Fixed manufacturing overhead		14.00
Total standard cost per unit		$68.00

The predetermined manufacturing overhead rate is $14 per direct labor hour ($28.00 2.0). It was computed from a master manufacturing overhead budget based on normal production of 11,000 direct labor hours (5,500 units) for the month. The master budget showed total variable costs of $77,000 ($7.00 per hour) and total fixed overhead costs of $77,000 ($7.00 per hour). Actual costs for October in producing 4,900 units were as follows.

Direct materials (14,870 pounds)		$ 90,707
Direct labor (9,670 hours)		109,271
Variable overhead		104,272
Fixed overhead		34,728
Total manufacturing costs		$338,978

The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored. Compute the overhead controllable variance and the overhead volume variance.