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 $302,000, based on a volume of 66,000 units. The detail for the overhead estimates follows: Variable Overhead Indirect material ($8) $ 528,000 Utilities ($2) 132,000 Maintenance ($3) 198,000 Total variable overhead $ 858,000 Fixed Overhead Supervisor salaries $ 128,000 Depreciation 151,000 Other fixed overhead 23,000 Total fixed overhead $ 302,000 Total overhead costs $ 1,160,000 Actual costs for the year are as follows: Actual Production 47,100 units Variable Overhead Indirect material $ 414,000 Utilities 98,000 Maintenance 176,000 Total variable overhead $ 688,000 Fixed Overhead Supervisor salaries $ 130,000 Depreciation 145,000 Other fixed overhead 23,500 Total fixed overhead $ 298,500 Total overhead costs $ 986,500 Calculate the controllable overhead variances for variable and fixed overhead. (Enter all variances as a positive number.) Stanton Supply Company Actual Units Produced (47,100) Variable Overhead Actual Flex Budget Variance Indirect material $ 414,000 $ $ Utilities 98,000 Maintenance 176,000 Total variable overhead 688,000 Fixed Overhead Supervisor salaries 130,000 Depreciation 145,000 Other fixed overhead 23,500 Total fixed overhead 298,500 Total Overhead costs $ 986,500 $ $