22. Colina Production Company uses a standard costing system. The following information pertains to 2014 Direct labor hours is the driver used to assign overhead costs to products. Actual production Actual factory overhead costs ($16,500 is fixed) Actual direct labor costs (11,250 hours) Standard direct labor for 5,500 units: 5,500 units $40,125 $131,625 11,000 hours $12.00 Standard hours allowed Labor rate The factory overhead rate is based on an activity level of 10 5,000 units is as follows: ,000 direct labor hours. Standard cost data for Variable factory overhead Fixed factory overhead Total factory overhead $22,500 13.500 S36,000 What is the fixed overhead volume variance for Colina Production Company? a. $3,600 (F) b. $1,350 (F) c. $4,125 (U) d. $1,350 (U) 23. Harrangue Company's standard variable overhead rate is $6 per direct labor hour, and each unit requires 2 standard direct labor hours. During March, Harry recorded 6,000 actual direct labor hours, $37,000 actual variable overhead costs, and 2,900 units of product manufactured. What is the total variable overhead variance for March for Harrangue? a. $2,200 (U) b. $600 (U) c. $1,000 (U) d. $1,200 (U)