Seacrest Company's overhead rate was based on estimates of $1,176,000for overhead costs and117,600direct labor hours. Seacrest's standards allow4hours of direct labor per unit produced. Production in May was2,485units, and actual overhead incurred in May was $100,320. The overhead budgeted for9,940standard direct labor hours is $98,980($29,400fixed and $69,580variable).

Compute the following:

Total Overhead Variance -

Overhead Controllable Variance -

Overhead Volume Variance -