The Ridgewood Supply Company produces cleaning equipment for professional cleaners. At the start of the year, Ridgewood estimated variable overhead costs to be $13 per unit and total fixed overhead costs at $287,160, based on a volume of 66,550 units. The detail for the overhead estimates follows: Variable Overhead Indirect material ($8) $ 532,400 Utilities ($2) 133,100 Maintenance ($3) 199,650 Total variable overhead $ 865,150 Fixed Overhead Supervisor salaries $ 121,600 Depreciation 140,700 Other fixed overhead 24,860 Total fixed overhead $ 287,160 Total overhead costs $ 1,152,310 Actual costs for the year are as follows: Actual Production 53,190 units Variable Overhead Indirect material $ 445,140 Utilities 102,960 Maintenance 154,810 Total variable overhead $ 702,910 Fixed Overhead Supervisor salaries $ 119,060 Depreciation 150,120 Other fixed overhead 26,237 Total fixed overhead $ 295,417 Total overhead costs $ 998,327 (a1) Calculate the controllable overhead variances for variable and fixed overhead. (Enter all variances as a positive numb Ridgewood Supply Company Actual Units Produced (53,190) Variable Overhead Actual Flex Budget Variance Indirect material $ $ $ Utilities Maintenance Total variable overhead Fixed Overhead Supervisor salaries Depreciation Other fixed overhead Total fixed overhead Total Overhead costs $ $ $ $