World Company expects to operate at 80% of its productive capacity of 65,000 units per month. At this planned level, the company expects to use 33,800 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 $64,220 fixed overhead cost and $419,120 variable overhead cost. In the current month, the company incurred $483,000 actual overhead and 30,800 actual labor hours while producing 49,000 units. (1) Compute the overhead volume variance. (2) Compute the overhead controllable variance.