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 $299,000, based on a volume of 64,000 units. The detail for the overhead estimates follows:

Variable Overhead Indirect material ($8) 512,000 Utilities ($2) 128,000 Maintenance ($3) 192,000 Total variable overhead 832,000 Fixed overhead Supervisor salaries 119,000 152,000 Depreciation Other fixed overhead 28,000 Total fixed overhead 299,000 Total overhead costs $1,131,000 Actual costs for the year are as follows: Actual Production 50,400 units Variable Overhead $438,000 Indirect material 92,300 Utilities Maintenance 162,000 Total variable overhead $692,300 Fixed Overhead Supervisor salaries $131,000 Depreciation 148,000 Other fixed overhead 24,000 Total fixed overhead 303,000 Total overhead costs $995,300 Calculate the controllable overhead variances for variable and fixed overhead. (Enter all variances as a positive number.) Stanton Supply Company Actual Units Produced (50,400) Variable overhead Flex Budget Variance Actua Indirect material Utilities Maintenance Total variable overhead Fixed Overhead Supervisor salaries Depreciation Other fixed overhead Total fixed overhead Total overhead costs