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

Direct materials2 pound plastic at $8.00 per pound		$ 16.00
Direct labor2.5 hours at $12.00 per hour		30.00
Variable manufacturing overhead		16.25
Fixed manufacturing overhead		23.75
Total standard cost per unit		$86.00

The predetermined manufacturing overhead rate is $16 per direct labor hour ($40.00 2.5). It was computed from a master manufacturing overhead budget based on normal production of 14,500 direct labor hours (5,800 units) for the month. The master budget showed total variable costs of $94,250 ($6.50 per hour) and total fixed overhead costs of $137,750 ($9.50 per hour). Actual costs for October in producing 4,500 units were as follows.

Direct materials (9,130 pounds)		$ 74,866
Direct labor (11,110 hours)		135,542
Variable overhead		129,600
Fixed overhead		52,600
Total manufacturing costs		$392,608

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.

Overhead controllable variance		$		UnfavorableFavorableNeither favorable nor unfavorable
Overhead volume variance		$		FavorableNeither favorable nor unfavorableUnfavorable