Rudd Clothiers is a small company that manufactures tall-mens suits. The company has used a standard cost accounting system. In May 2017,11,250suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was14,000direct labor hours. All materials purchased were used.

Cost Element

Standard (per unit)

Actual

Direct materials8yards at $4.40per yard$375,575for90,500yards ($4.15per yard)Direct labor1.20hours at $13.40per hour$200,925for14,250hours ($14.10per hour)Overhead1.20hours at $6.10per hour (fixed $3.50; variable $2.60)$49,000fixed overhead $37,000variable overhead

Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $49,000, and budgeted variable overhead was $36,400.

Compute the overhead controllable variance and the overhead volume variance.(Round answers to 0 decimal places, e.g. 125.)