Answer:
1. $3,780	Unfavorable
2. $453,600 Overhead controllable variance
Explanation:
Req. 1 
Fixed Overhead Applied
Fixed OH per DL hr. ($68,040 ÷ $32,400)	= 2.1	
Standard DL hours	= 0.60 * $51,000 = $30,600	
Fixed OH applied	= 2.1 * $30,600 = $64,260	
Volume variance.
Total fixed OH applied	$64,260	
Total budgeted fixed OH	$68,040	
Fixed OH volume variance	$3,780	Unfavorable
Req. 2 
Overhead controllable variance.	
Total actual overhead $ 472,000	
Flexible budget overhead 
Variable	= $408,240 ÷ $32,400 = 12.6
=> $30,600 * 12.6 = $385,560 
Fixed. $68,040 
Total $453,600 Overhead controllable variance