Ron-Mar Products uses a standard costing system. The following information about manufacturing overhead was generated during August: Standard variable manufacturing overhead rate:

 

Standard variable manufacturing overhead rate: Standard fixed manufacturing overhead rate: Actual variable manufacturing overhead costs: Actual fixed manufacturing overhead costs: Budgeted fixed manufacturing overhead costs: Standard machine hours per unit: $2 per machine hour $3 per machine hour $443,200 $698,800 $700,000 12 Good units produced: 18,940 Actual machine hours: 228,400 Compute the controllable manufacturing overhead variance and the manufacturing overhead volume variance.