1. Samsung manufactures headphones. In February, Samsung produced 3,200 sets of headphones, but had budgeted production at 3,500 set of headphones. The allocation base for overhead costs is direct labor hours. The following additional data is available for the month: Variable overhead cost standard $5 per DLH Direct labor efficiency standard 4.00 DLHr per jean Actual amount of direct labor hours 4,500 DLHI Actual cost of variable overhead $3,000 Fixed overhead cost standard $3.00 per DLHO Budgeted fixed overhead $2.500 Actual cost of fixed overhead $2,700 (a) Compute the variable overhead efficiency variance. (round the answer to the nearest dollar) 2 Points (b) Compute the fixed overhead volume variance. (round the answer to the nearest dollar) 2 Points