The Stanton Supply Co. produces cleaning equipment for professional cleaners. At the start of the year, Stanton estimated variable overhead costs to be $15 per unit and total fixed overhead costs at $303, 000, based on a volume of 96, 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.)