(Variances and cost control) Windfall Company applies overhead on a direct labor hour basis. Each unit of product requires 5 direct labor hours. Overhead is applied on a 30 percent variable and 70 percent fixed basis; the overhead appli¬ cation rate is $16 per hour. Standards are based on a normal monthly capacity of 5,000 direct labor hours.

During September 1996, Windfall produced 1,010 units of product and incurred 4,900 direct labor hours. Actual overhead cost for the month was $80,000.

a. What were standard hours allowed for September?

b. What is total annual budgeted fixed overhead cost?

c. What is the controllable overhead variance?

d. What is the noncontrollable overhead variance?