> > Sheffield Company's overhead rate was based on estimates of $864,000 for overhead costs and 72,000 direct labor hours. Sheffield's standards allow 4 hours of direct labor per unit produced. Production in May was 1,530 units, and actual overhead incurred in May was $74,580. The overhead budgeted for 6,120 standard direct labor hours is $73,080 ($18,000 fixed and $55,080 variable). (a) Compute the total, controllable, and volume variances for overhead. Total Overhead Variance $ Overhead Controllable Variance $ Overhead Volume Variance $ >