. 167.000 . C.519,000 D. 5167.000 Oon 14 Sharp Company manufactures jeans in Sharpmade 1200 pairs of jeans, but had budgeted production at 1400 pairs of jeans. The allocation base for overhead costs is direct labor hours. The following additional data is available for the month werd Med question Variable overhead cost standard Direct laboretic ency standard Actual amount of direct labor hours Actual cost of variable overhead Fixed overhead cost standard Budgeted fixed overhead Actual cost of feed overhead AID 0.0 per D 2.00 DLH per jean 2.520 DU AED 1,512 AED 0.25 per DHE AED 700 AED 750 - BTP Calculate the following variances (20 points) 1 Variable overhead cost variance AED (F) or (U) DELL