The Paver Supply Company produces cleaning equipment for professional cleaners. At the start of the year, Paver estimated variable overhead costs to be $13 per unit and total fixed overhead costs at $293,500, based on a volume of 64,330 units. The detail for the overhead estimates follows:

Variable Overhead
Indirect material ($8)		$	514,640
Utilities ($2)			128,660
Maintenance ($3)			192,990
Total variable overhead		$	836,290
Fixed Overhead
Supervisor salaries		$	127,390
Depreciation			139,400
Other fixed overhead			26,710
Total fixed overhead		$	293,500
Total overhead costs		$	1,129,790

Actual costs for the year are as follows:

Actual Production			57,500		units
Variable Overhead
Indirect material		$	460,360
Utilities			100,860
Maintenance			174,170
Total variable overhead		$	735,390
Fixed Overhead
Supervisor salaries		$	137,450
Depreciation			156,970
Other fixed overhead			24,625
Total fixed overhead		$	319,045
Total overhead costs		$	1,054,435

(a1) Calculate the controllable overhead variances for variable and fixed overhead. (Enter all variances as a positive number.)

Paver Supply Company Actual Units Produced (57,500)
Variable Overhead			Actual		Flex Budget		Variance
	Indirect material		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		select an option FavorableUnfavorableNeither Unfavorable nor Favorable
	Utilities		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option Neither Unfavorable nor FavorableUnfavorableFavorable
	Maintenance		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option Neither Unfavorable nor FavorableFavorableUnfavorable
	Total variable overhead		enter a total amount		enter a total amount		enter a total amount		select an option FavorableNeither Unfavorable nor FavorableUnfavorable
Fixed Overhead
	Supervisor salaries		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option UnfavorableNeither Unfavorable nor FavorableFavorable
	Depreciation		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option FavorableUnfavorableNeither Unfavorable nor Favorable
	Other fixed overhead		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option FavorableNeither Unfavorable nor FavorableUnfavorable
	Total fixed overhead		enter a total amount		enter a total amount		enter a total amount		select an option FavorableNeither Unfavorable nor FavorableUnfavorable
	Total Overhead costs		$enter a total amount for this statement		$enter a total amount for this statement		$enter a total amount for this statement