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

Variable manufacturing overhead costs		$34,650
Fixed manufacturing overhead costs		$19,800
Normal production level in labor hours		16,500
Normal production level in units		4,125
Standard labor hours per unit		4

During the year, 4,000 units were produced, 16,100 hours were worked, and the actual manufacturing overhead was $55,000. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Briefly interpret the overhead controllable and volume variances computed