Refer to the data in the Exercise for Crystal Glassware Company.
Crystal Glassware Company has the following standards and flexible-budget data.
Standard variable-overhead rate ........ $6.00 per direct-labor hour
Standard quantity of direct labor .......... 2 hours per unit of output
Budgeted fixed overhead ........... $100,000
Budgeted output ............... 25,000 units
Actual results for April are as follows:
Actual output ............ 20,000 units
Actual variable overhead ......... $320,000
Actual fixed overhead .......... $97,000
Actual direct labor .......... 50,000 hours
Draw graphs similar to those in Exhibit (a) (variable overhead) and Exhibit (b) (fixed overhead) to depict the overheadvariances.

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Applied fixed overhead ($2.00 pe standard allowed process hour) Fixed overhead Budgeted fixed ove head $15,000 Budgeted fixed overhead Volume variance $3,000 Applied fixed $12,000 overhead in September Process hours 6,000 7,500 Standard Planned allowed monthly hours given actual output activity expressed in hours