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

Direct materials2 pound plastic at $6.00 per pound $ 12.00

Direct labor2.0 hours at $11.00 per hour 22.00

Variable manufacturing overhead 12.00

Fixed manufacturing overhead 8.00

Total standard cost per unit $54.00

The predetermined manufacturing overhead rate is $10 per direct labor hour ($20.00 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 $72,000 ($6.00 per hour) and total fixed overhead costs of $48,000 ($4.00 per hour). Actual costs for October in producing 5,200 units were as follows.

Direct materials (10,570 pounds) $ 65,534

Direct labor (10,280 hours) 117,192

Variable overhead 74,880

Fixed overhead 31,120

Total manufacturing costs $288,726 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.