View Policies Current Attempt in Progress Lily Corporation accumulates the following data relative to jobs started and finished during the month of June 2022 Costs and Production Data Actual Standard Raw materials unit cost $4.50 $4.30 Raw materials units 11.300 10.500 Direct labor payroll $148.000 $142.290 Direct labor hours 14.800 15.300 Manufacturing overhead incurred $182,532 Manufacturing overhead applied $184212 Machine hours expected to be used at normal capacity 44,240 Budgeted fixed overhead for June $66.360 Variable overhead rate per machine hour $280 Fixed overhead rate per machine hour $1.50 I The Overhead is applied on the basis of standard machine hours 2.80 hours of machine time are required for each direct labor hour. The jobs were sold for $454.000. Selling and administrative expenses were $35,800. Assume that the amount of raw material purchased equaled the amount used Compute the overhead controllable variance and the overhead volume variance Overhead controllable variance $ Overhead volume variance $