The predetermined manufacturing overhead rate is $10 per direct labor hour ($10.00 1.0). It was computed from a master manufacturing overhead budget based on normal production of 5,500 direct labor hours (5,500 units) for the month. The master budget showed total variable overhead costs of $41,250 ($7.50 per hour) and total fixed overhead costs of $13,750 ($2.50 per hour). Actual costs for October in producing 5,100 units were as follows. Direct materials (10,380 pounds) $84,078 Direct labor (4,990 hours) Variable overhead 60,878 39,270 Fixed overhead 14,030 Total manufacturing costs $198,256 The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored. Compute the overhead controllable variance and the overhead volume variance. Overhead controllable variance $ Overhead volume variance $ > > SU