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 Direct labor efficiency standard Actual amount of direct labor hours Actual cost of variable overhead Fixed overhead cost standard Budgeted fixed overhead Actual cost of fixed overhead S5 per DLH 4.00 DLH per jean 4,500 DLHr S3.000 $3.00 per DLHr S2.500 $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