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Problem 23-7A Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-3 pound plastic at $6.00 per pound Direct labor-2.0 hours at $11.00 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $ 18.00 22.00 14.00 14.00 $68.00 The predetermined manufacturing overhead rate is $14 per direct labor hour ($28.00 - 2.0). It was computed from a master manufacturing overhead budget based on normal production of 11,000 direct labor hours (5,500 units) for the month. The master budget showed total variable costs of $77,000 ($7.00 per hour) and total fixed overhead costs of $77,000 ($7.00 per hour). Actual costs for October in producing 4,900 units were as follows. Direct materials (14,870 pounds) Direct labor (9,670 hours) Variable overhead Fixed overhead Total manufacturing costs $ 90,707 109,271 104,272 34,728 $338,978 The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored. Compute the overhead controllable variance and the overhead volume variance. Overhead controllable variance Overhead volume variance