The information shown below was taken from the annual manufacturing overhead cost budget of Sarasota Company.

Variable manufacturing overhead costs		$66,700
Fixed manufacturing overhead costs		$23,000
Normal production level in labor hours		23,000
Normal production level in units		4,600
Standard labor hours per unit		5

During the year, 4,500 units were produced, 17,100 hours were worked, and the actual manufacturing overhead was $89,250. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours.

Compute the total, fixed, and variable predetermined manufacturing overhead rates. (Round answers to 2 decimal places, e.g. 1.25.)

Item		Rate
Variable overhead		$
Fixed overhead
Total overhead		$

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Compute the total, controllable, and volume overhead variances.

Total overhead variance		$		Neither favorable nor unfavorableUnfavorableFavorable
Overhead controllable variance		$		UnfavorableNeither favorable nor unfavorableFavorable
Overhead volume variance		$		Neither favorable nor unfavorableFavorableUnfavorable