Sheffield Corporation accumulates the following data relative to jobs started and finished during the month of june $2027.$

Cost and production data actual standard

Raw materials unit cost $$4\mathrm{.}20$ $$4\mathrm{.}00$

Raw materials units $11,30010,900$

Direct labor payroll $148,000142,880$

Direct labor hours $14,80015,200$

manufacturing overhead incurred $273,854$

manufacturing overhead applied $273,904$

machine hours expected to be used at normal capacity $53,180$

budgeted fixed overhead for june $101,042$

variable overhead rate per machine hour $$3\mathrm{.}40$

fixed overhead rate per machine hour $$1\mathrm{.}90$

Overhead is applied on the basis of standard machine hours. $3\mathrm{.}40$ hours of machine time are required for each direct labor hour. The jobs were sold at $$469,000.$ Selling and Administrative expenses were $$35,100.$ Assume the amount of raw materials purchased equaled the amount used.

Compute the overhead controllable variance and the overhead volume variance.