Question - Seacrest Company's overhead rate was based on estimates of $921,600 for overhead costs and 76,800 direct labor hours. Seacrest's standards allow 4 hours of direct labor per unit produced. Production in May was 1,633 units, and actual overhead incurred in May was $79,298. The overhead budgeted for 6,532 standard direct labor hours is $77,988 ($19,200 fixed and $58,788 variable).
Compute the total, controllable, and volume variances for overhead.