Seacrest Companys overhead rate was based on estimates of $792,000for overhead costs and79,200direct labor hours. Seacrests standards allow2hours of direct labor per unit produced. Production in May was3,350units, and actual overhead incurred in May was $67,810. The overhead budgeted for6,700standard direct labor hours is $66,700($19,800fixed and $46,900variable).

(a)

Compute the total, controllable, and volume variances for overhead.

Total Overhead Variance	$	Neither favorable nor unfavorableUnfavorableFavorable
Overhead Controllable Variance	$	FavorableNeither favorable nor unfavorableUnfavorable
Overhead Volume Variance	$	FavorableNeither favorable nor unfavorableUnfavorable