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Sheffield Co. uses a standard job cost system with a normal capacity of 25,500 direct labour hours. Sheffield Co. produces 12,400 units, which cost $185,600 for direct labour (23,200 hours), $24,800 for variable overhead, and $137,640 for fixed overhead. The standard variable overhead per unit is $2 ( 2 hours at $1 per hour), and the standard fixed overhead per unit is $10.20 ( 2 hours at $5.10 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance. Sweet Acacia Co. uses a standard job cost system with a normal capacity of 25,500 direct labour hours. Sweet Acacia Co, produces 12,400 units, which cost $211,500 for direct labour (23,500 hours), $28,024 for variable overhead, and $144,460 for fixed overhead. The standard variable overhead per unit is $2 ( 2 hours at $1 per hour), and the standard fixed overhead per unit is $10.40 (2 hours at $5.20 per hour). Calculate the fixed overhead spending (budget) variance. Ivanhoe Company's overhead rate was based on estimates of $199,200 for overhead costs and 19,920 direct labour hours. Ivanhoe's standards allow 2 hours of direct labour per unit produced. Production in May was 920 units, and actual overhead incurred in May was $19,000. The overhead budgeted for 1,840 standard direct labour hours is $17,860 ( $4,980 fixed and $12,880 variable). (a) Calculate the total, budget, and volume variances for overhead