Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials3 pound plastic at $7.00 per pound $ 21.00 Direct labor1.0 hours at $11.50 per hour 11.50 Variable manufacturing overhead 6.00 Fixed manufacturing overhead 4.00 Total standard cost per unit $42.50 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 5,700 direct labor hours (5,700 units) for the month. The master budget showed total variable costs of $34,200 ($6.00 per hour) and total fixed overhead costs of $22,800 ($4.00 per hour). Actual costs for October in producing 5,200 units were as follows. Direct materials (15,710 pounds) $ 113,112 Direct labor (5,090 hours) 60,571 Variable overhead 38,480 Fixed overhead 15,620 Total manufacturing costs $227,783 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.