World Company expects to operate at 80% of its productive capacity of 66, 250 units per month. At this planned level, the company expects to use 26, 500 standard hours of direct labor. Overhead is allocated to products using a predetermined standard rate based on direct labor hours. At the 80% capacity level, the total budgeted cost includes $53,000 fixed overhead cost and $331, 250 variable overhead cost. In the current month, the company incurred $389,000 actual overhead and 23, 500 actual labor hours while producing 50,000 units. Compute the overhead volume variance. (Round all your intermediate calculations to 2 decimal places.) Compute the overhead controllable variance