Sheffield Companys overhead rate was based on estimates of $1,353,600 for overhead costs and 112,800 direct labor hours. Sheffields standards allow 4 hours of direct labor per unit produced. Production in May was 2,380 units, and the actual overhead incurred in May was $114,940. The overhead budgeted for 9,520 standard direct labor hours is $113,880 ($28,200 fixed and $85,680 variable). (a) Compute the total, controllable, and volume variances for overhead.

Total Overhead Variance		$		___________________________ Pick one: Neither favorable nor unfavorable, Unfavorable, Favorable
Overhead Controllable Variance		$		___________________________ Pick one: Neither favorable nor unfavorable, Unfavorable, Favorable
Overhead Volume Variance		$		___________________________ Pick one: Neither favorable nor unfavorable, Unfavorable, Favorable