6. Total overhead variance

7. Variable-overhead spending variance

8. Variable-overhead efficiency variance

9. Fixed-overhead spending variance

bats that it sells to university athletic More departments. It has developed Hits Company manufactures aluminum baseball the following per unit standard costs for 2016 for each baseball ba Manufacturing ea aterials or 1/2 hour 1/2 hour $10.00 $5.00 Standard Quantity 2 Pounds (Aluminum) Standard Price Unit Standard Cost Standard variable overhead rate Budgeted fixed overhead Actual variable overhead Actual fixed overhead $4.00 $8.00 $6.00 $3.00 $18.00 per direct-labor hour $300,000 $ 1,1 00,000 $295,000