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 labor-2.0 hours at $12.50 per hour 25.00 Variable manufacturing overhead 11.00 Fixed manufacturing overhead 21.00 Total standard cost per unit 164.00 The predetermined manufacturing overhead rate is $16 per direct labor hour ($32.00 +2.0). It was computed from a master manufacturing overhead budget based on normal production of 12,000 direct labor hours (6.000 units) for the month. The master budget showed total variable costs of $66,000 (55.50 per hour) and total fixed overhead costs of $126,000 ($10.50 per hour). Actual costs for October in producing 4,800 units were as follows Direct materials (4,980 pounds) Direct labor (9.410 hours) Variable overhead Fixed overhead Total manufacturing costs $ 35,056 119,507 107,520 48,280 $311,163 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 Tavorable Overhead volume variance Unfavorable