Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials2 pound plastic at $7.00 per pound $ 14.00 Direct labor1.0 hours at $12.00 per hour 12.00 Variable manufacturing overhead 7.50 Fixed manufacturing overhead 2.50 Total standard cost per unit $36.00 The predetermined manufacturing overhead rate is $10 per direct labor hour ($10.00 1.0). It was computed from a master manufacturing overhead budget based on normal production of 5,100 direct labor hours (5,100 units) for the month. The master budget showed total variable costs of $38,250 ($7.50 per hour) and total fixed overhead costs of $12,750 ($2.50 per hour). Actual costs for October in producing 5,200 units were as follows. Direct materials (10,570 pounds) $ 75,047 Direct labor (5,030 hours) 62,372 Variable overhead 37,960 Fixed overhead 16,340 Total manufacturing costs $191,719 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.