The Stanton Supply Co. produces cleaning equipment for professional cleaners. At the start of the year, Stanton estimated variable overhead costs to be $10 per unit and total fixed overhead costs at $302,000, based on a volume of 64,000 units. The detail for the overhead estimates follows: Actual costs for the year are as follows: Calculate the controllable overhead variances for variable and fixed overhead. (Enter all variances as a positive number.)