11-3

The standard cost of product 5252 includes 1.90 hours of direct labor at $10.90 per hour. The predetermined overhead rate is $22.00 per direct labor hour. During July, the company incurred 4,000 hours of direct labor at an average rate of $11.20 per hour and $81,800 of manufacturing overhead costs. It produced 2,000 units. Compute the total, price, and quantity variances for labor. Compute the total overhead variance