shaw incorporated began this period with a budget for 1,000 units of predicted production. the budgeted overhead at this predicted activity follows. at period-end, total actual overhead was $92,000, and actual units produced were 900. the company applies overhead with a standard of 3 dlh per unit and a standard overhead rate of $30 per dlh. variable overhead $ 50,000 fixed overhead 40,000 total overhead $ 90,000 a. compute controllable variance. b. compute volume variance.