Shaw Incorporated began this period with a budget for 1,000 units of predicted production. The budgeted overhead at this predicted activity follows. At period-end, total actual overhead was $92,000, and actual units produced were 900. The company applies overhead with a standard of 3 DLH per unit and a standard overhead rate of $30 per DLH. Variable overhead $ 50,000 Fixed overhead 40,000 Total overhead $ 90,000 a. Compute controllable variance. b. Compute volume variance.