The Stanton Supply Co. produces cleaning equipment for professional cleaners. At the start of the year, Stanton estimated variable overhead costs to be $13 per unit and total fixed overhead costs at $300,000 based on a volume of 60,000 units. The detail for the overhead estimates follows:

Variable Overhead

Indirect material ($8)...........$ 480,000

Utilities ($2) ................ 120,000

Maintenance ($3) .............. 180,000

Total variable overhead ..........$ 780,000

Fixed Overhead

Supervisor salaries ..............$ 125,000

Depreciation ............... 150,000

Other fixed overhead............ 25,000

Total fixed overhead............$ 300,000

Total overhead costs ........... $1,080,000

Actual costs for the year are as follows:

Actual Production .............55,000 units

Variable Overhead

Indirect material .............$ 467,500

Utilities ................. 95,000

Maintenance ............... 170,000

Total variable overhead ..........$ 732,500

Fixed Overhead

Supervisor salaries ...........$ 127,000

Depreciation .............. 145,000

Other fixed overhead........... 26,000

Total fixed overhead...........$ 298,000

Total overhead costs ........... $1,030,500

Required

Calculate the controllable overhead variances for variable and fixed overhead. As a manager with limited time, which variances would you focus on?