The Stanton Supply Company 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 $301,000, 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
Other fixed overhead			25,000
Total fixed overhead		$	301,000
Total overhead costs		$	1,159,000

Actual costs for the year are as follows:

Actual Production			56,000		units
Variable Overhead
Indirect material		$	468,500
Utilities			95,000
Maintenance			170,000
Total variable overhead		$	733,500
Fixed Overhead
Supervisor salaries		$	127,000
Depreciation			145,000
Other fixed overhead			26,700
Total fixed overhead		$	298,700
Total overhead costs		$	1,032,200

How can I calculate the controllable overhead variances for variable and fixed overhead. (Enter all variances as a positive number.)