The following information relates to a given department of Herman Company for the fourth quarter of \(20 \mathrm{X} 0\).

The total overhead variance is divided into three variances: spending, efficiency, and volume.
From the above information, compute:

(a) The actual hours worked in the department during the quarter;

(b) The standard hours allowed for the good outputs produced.

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Actual total overhead (fixed plus variable)..... $178,500 Budget formula........ Total overhead application rate. Spending variance. Volume variance .......$110,000 plus $.50 per hour $1.50 per hour $8,000 unfavorable $5,000 favorable