Total manufacturing overhead costs for Company #2 were estimated at $9,450, of which the variable portion was $0.50 per unit and the fixed portion was $1.00 per unit with an estimate of 6,300 units to be produced.

During March, the company had the following results:
Actual manufacturing overhead fixed costs = $6,000
Actual manufacturing overhead variable costs = $3,100
Units produced = 6,000

Instructions
Compute the following variances for March.
A. Overhead controllable variance
B. Overhead volume variance