The Stanton Supply Co. produces cleaning equipment for professional cleaners. At the start of the year, Stanton estimated variable overhead costs to be $14 per unit and total fixed overhead costs at $291,000, based on a volume of 70,000 units. The detail for the overhead estimates follows:

Variable Overhead

Indirect material ($8) $ 560,000

Utilities ($2) 140,000 Maintenance ($3) 210,000

Total variable overhead $ 910,000

Fixed Overhead

Supervisor salaries $ 122,000

Depreciation 144,000 Other fixed overhead 25,000

Total fixed overhead $ 291,000

Total overhead costs $ 1,201,000

Actual costs for the year are as follows:

Actual Production 56,100 units

Variable Overhead

Indirect material $ 425,000

Utilities 92,700

Maintenance 179,000

Total variable overhead $ 696,700

Fixed Overhead

Supervisor salaries $ 138,000

Depreciation 132,000

Other fixed overhead 27,900

Total fixed overhead $ 297,900

Total overhead costs $ 994,600

Calculate the controllable overhead variances for variable and fixed overhead?

Stanton Supply Company Actual Units Produced (56,100) 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