Compute the standard overhead cost per unit; compute the total standard overhead cost for units produced during the period; compute the total variance for period; use the four-variance method to analyze manufacturing overhead variance. (Objs. 1, 2, 5).

St. Clair Company uses the standard cost accounting system. Standard overhead costs are based on the following information for 19X9.

Budgeted Production Budgeted Direct Labor Hours Budgeted Fixed Costs Budgeted Variable Costs 48,000 units 96,000 hours

$240,000

$480,000 Data for June 19X9 are as follows:

Total Production Budgeted Direct Labor Hours Fixed Costs Incurred Variable Costs Incurred 3,800 units 7,450 hours

$21,300

$36,900

a. Compute the standard overhead cost per unit of product.

b. Compute the total standard overhead cost for the units produced in June.

c. Compute the total overhead variance for June.

d. Using the four-variance analysis method, analyze the total overhead variance for 19X9. LO.1