Bramble Corporation accumulates the following data relative to jobs started and finished during the month of June 2022.

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Bramble 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
Raw materials units
Direct labor payroll
Direct labor hours
Manufacturing overhead incurred
Manufacturing overhead applied
Machine hours expected to be used at normal capacity
Budgeted fixed overhead for June
Variable overhead rate per machine hour
Fixed overhead rate per machine hour
Overhead is applied on the basis of standard machine
hours. 3.20 hours of machine time are required for each
direct labor hour. The jobs were sold for $496,000. Selling and
administrative expenses were $43,500. Assume that the amount of raw
materials purchased equaled the amount used.

Compute the overhead controllable variance and the overhead volume
variance.
Overhead controllable variance
Overhead volume variance