Omega Ltd. manufactures digital compasses for navigation. The company’s total overhead budget for April for the manufacture of 4,000 units was $99,200. Overhead is applied on the basis of direct labour-hours. On the last day of the month, just as the 4,000th unit was completed after a total of 1,504 actual direct labourhours, the hard drive crashed on the computer that contained the month’s detailed cost information. With the computer out of commission, the cost accountant has had difficulty completing the variance analysis report. She has managed to put together the following incomplete information for April:

Variable overhead, 0.4 DLH @ $8.00 per hour
(from the standard cost card)
Actual cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $16,800
Fixed overhead:
Budget variance. . . . . . . . . . . . . . . . . . . . . . $ 4,000 favourable

Required:

Compute the following for April:

1. Flexible budget variable overhead amount for the manufacture of the 4,000 units.

2. Variable overhead spending variance.

3. Variable overhead efficiency variance.

4. Budgeted fixed overhead.

5. Actual fixed overhead.