Shaw Incorporated began this period with a budget for $1,070$ units of predicted production. The budgeted overhead at this predicted

activity follows. At period$-$end, total actual overhead was $$99,700,$ and actual units produced were $970.$ The company applies

overhead with a standard of $3$ DLH per unit and a standard overhead rate of $$30$ per DLH$.$

a$.$ Compute controllable variance.

b$.$ Compute volume variance.

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Compute controllable variance. $($Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.$)$