E24-9 Polystar manufactures carpeting. The company charges the following standard unit costs to production on the basis of static budget volume of 30,000 linear feet of carpet per month: Direct materials Direct labor... $2.50 2.00 Manufacturing overhead. 1.50 $6.00 Standard unit cost. Polystar uses the following monthly flexible budget overhead: Standard machine hours Budgeted manufacturing overhead cost: Variable Fixed Number of Outputs (linear feet) 27,000 30,000 33,000 2.700 3.000 3,300 $13.500 30.000 $15.000 $16,500 30.000 30.000 Polystar actually produced 33.000 linear feet of carpet, using 3.100 machine hours. Actual variable overhead was $16.200. and fixed overhead was $30.500. Compute the total overhead variance, the overhead flexible budget variance, and the production volume variance.