See three variance questions below:

Ana Carillo and Associates is a medium-sized company located near a large metropolitan area in the Midwest. The company manufactures cabinets of mahogany, oak, and other fine woods for use in expensive homes, restaurants, and hotels. Although some of the work is custom,

many of the cabinets are a standard size.

One such non-custom model is called Luxury Base Frame. Normal production is 1,000 units. Each unit has a direct labor hour standard of 5 hours. Overhead is applied to production based on standard direct labor hours. During the most recent month, only 720 units were produced; 4,500 direct labor hours were allowed for standard production, but only 4,000 hours were used. Standard and actual overhead costs were as follows.

Standard Actual

(1,000 Units) (720 Units)

Indirect materials $10,000 $10,200

Indirect labor 35,800 42,500

(Fixed) Manufacturing supervisors salaries 18,700 18,300

(Fixed) Manufacturing office employees salaries 10,800 10,400

(Fixed) Engineering costs 22,500 20,800

Computer costs 8,300 8,300

Electricity 2,100 2,100

(Fixed) Manufacturing building depreciation 6,700 6,700

(Fixed) Machinery depreciation 2,500 2,500

(Fixed) Trucks and forklift depreciation 1,200 1,200

Small tools 600 1,200

(Fixed) Insurance 400 400

(Fixed) Property taxes 300 300

Total $119,900 $124,900

Calculate the total overhead variance, controllable variance, and volume variance.(Round variable overhead to 2 decimal places and final answers to 0 decimal places, e.g. 1,575.)

Total overhead variance: ?????

Controllable variance: ?????

Volume variance: ?????