4. Overhead (OH) Variances: Better Than That Co. provided the following information regarding Factory Overhead (OH) from its flexible OH budget. The company has an operating capacity of 15,000 units and expects to operate at 80% of its productive capacity (i.e. expects to operate at 12,000 units, which is 80%*15,000): 60% Operating Levels (% of capacity) 70% 80% 10,500 12,000 15,750 DLL 18,000 Dlh 9,000 13,500 DLL 90% 13,500 20,250 DLh Flexible OH Budget: Budgeted output (units) Budgeted DL hours Budgeted OH: Variable OH Fixed OH Total OH $51,300 $56,880 $108,180 $59,850 $56,880 $116,730 $68,400 $56,880 $125,280 $76,950 $56,880 $133,830 During the current month, the company actually operated at 70% capacity and actually used 16,000 DL hours to produce 10,500 units. The following actual overhead costs were incurred: Actual Variable OH: Actual Fixed OH: Actual Total OH: $59,200 $57,000 $116,200 a. b. Calculate the predetermined standard OH rate per DL hour for: i. Variable OH ii. Fixed OH iii. Total OH Calculate the Variable OH Cost Variance. Indicate whether this variance is favorable (F) or unfavorable (U). Calculate the Fixed OH Volume Variance. Indicate whether this variance is favorable (F) or unfavorable (U). Calculate the Fixed OH Cost Variance. Indicate whether this variance is favorable (F) or unfavorable (U). Calculate the Total OH Cost Variance. Indicate whether this variance is favorable (F) or unfavorable (U). C. d. e