16 25 points Elementary T's is a local clothing shop that makes a variety of soft colorful t shirt styles for idds. Below is some actual vs, budget information for Elementary's t-shirts for the month of December. Assume no beginning ending Inventories for simplicity Data for the Month of December T-shirts made and sold Selling price per shirt Yardsoffabriert Shirt Coster yard of fabric Time in hours to sew one tshirt Cost of direct labor per hour Variable overhead costs utilities, sewing machine maintenance etc Fixed Overhead costs store tentando etc) Static Actual Budget 3500 3.250 $9 $10 11 $1.00 $165 05 1.4 515 $10 $3200 53000 SA BOOS4,900 The cost allocation base for both variable and foved overseadis direct labor hours. What is the food overhead production volume variance! Note: Depending on how you round, the answer you calculate may be within a few dollars of one of the choices below $3771 $100U 53770 $100F