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

Direct materials1 pound plastic at $7.00 per pound		$ 7.00
Direct labor1.0 hours at $11.50 per hour		11.50
Variable manufacturing overhead		5.50
Fixed manufacturing overhead		6.50
Total standard cost per unit		$30.50

The predetermined manufacturing overhead rate is $12 per direct labor hour ($12.00 1.0). It was computed from a master manufacturing overhead budget based on normal production of 5,500 direct labor hours (5,500 units) for the month. The master budget showed total variable costs of $30,250 ($5.50 per hour) and total fixed overhead costs of $35,750 ($6.50 per hour). Actual costs for October in producing 4,500 units were as follows.

Direct materials (4,670 pounds)		$ 33,624
Direct labor (4,350 hours)		51,765
Variable overhead		41,040
Fixed overhead		14,760
Total manufacturing costs		$141,189

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.

What is the Overhead controllable variance

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