The Stanton Supply Co. produces cleaning equipment for professional cleaners. At the start of the year, Stanton estimated variable overhead costs to be $13 per unit and total fixed overhead costs at $295,000, based on a volume of 68,000 units. The detail for the overhead estimates follows: the utmost right boxes are to say whether favorable or unfavorable

Variable overhead Indirect material ($8 544,000 Utilities ($2) 136,000 Maintenance ($3) 204,000 Total variable overhead 884,000 Fixed Overhead Supervisor salaries 123,000 Depreciation 149,000 Other fixed overhead 23,000 Total fixed overhead 295,000 Total overhead costs $1,179,000 Actual costs for the year are as follows: Actual Production 59,800 units Variable Overhead Indirect material 452,000 Utilities 93,300 Maintenance 168,000 Total variable overhead 713,300 Fixed Overhead Supervisor salaries 129,000 149,000 Depreciation other fixed overhead 25,500 Total fixed overhead 303,500 Total overhead costs $1,016,800 Calculate the controllable overhead variances for variable and fixed overhead. (Enter all variances as a positive number.) Stanton Supply Company Actual Units Produced (59,800) Variable overhead Flex Budget Variance Actual Indirect material Utilities Maintenance Total variable overhead Fixed overhead Supervisor salaries Depreciation Other fixed overhead Total fixed overhead Total Overhead costs