Vaughn Company's overhead rate was based on estimates of $$1,003,200$ for overhead costs and $91,200$ direct labor hours. Vaughn's standards allow $3$ hours of direct labor per unit produced. Production in May was $2,570$ units, and actual overhead incurred in May was $$85,560.$ The overhead budgeted for $7,710$ standard direct labor hours is $$84,480($ $$22,800$ fixed and $$61,680$ variable$).$

$($a$)$

Compute the total, controllable, and volume variances for overhead.

Total Overhead Variance

Overhead Controllable Variance $

Overhead Volume Variance

$

$$

$