Sunland Companys overhead rate was based on estimates of $720,000 for overhead costs and 72,000 direct labor hours. Sunlands standards allow 2 hours of direct labor per unit produced. Production in May was 3,075 units, and actual overhead incurred in May was $62,140. The overhead budgeted for 6,150 standard direct labor hours is $61,050 ($18,000 fixed and $43,050 variable). (a) Compute the total, controllable, and volume variances for overhead.

Total Overhead Variance

$_____

UN

Overhead Controllable Variance

$_____

UN

Overhead Volume Variance

$_____

F