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

Variable manufacturing overhead costs		$27,720
Fixed manufacturing overhead costs		$12,600
Normal production level in labor hours		12,600
Normal production level in units		4,200
Standard labor hours per unit		3

During the year, 4,100 units were produced, 19,000 hours were worked, and the actual manufacturing overhead was $40,760. 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		$

Compute the total, controllable, and volume overhead variances.

Total overhead variance		$		Unfavorable, Neither favorable nor unfavorable, Favorable
Overhead controllable variance		$		Neither favorable nor unfavorable, Favorable, Unfavorable
Overhead volume variance		$		Unfavorable, Neither favorable nor unfavorable, Favorable