3. Sharp Company manufacturers jeans. In June, Sharp made 1200 pairs o f jeans, but had budgeted he production at 1400 pairs of jeans. The allocation base for overhead costs is direct labor 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 $0.60 per DLH 2.00 DLHr per jean 2,520 DLH $1,51 ixed overhead cost standard Budgeted fixed overhead Actual cost of fixed overhead 50.25 per DLH $700 Calculate the following variances: a. Variable overhead cost variance b. c. d. e. f. Total fixed overhead variance Variable overhead efficiency variance Total variable overhead variance Fixed overhead cost variance Fixed overhead volume variance