6,500 $1.70 Budgeted Direct Labor Hours SP for Variable Overhead Actual Variable Overhead SQ x SP for Variable Overhead SQ x SP for Fixed Overhead Budgeted Fixed Overhead $12,960 $11,560 $23,120 $22,100 $24,000 6,500 Actual Fixed Overhead Actual Direct Labor Hours This information will be the next three questions. Overhead is applied based on direct labor hours. The standard hours allowed for actual units produced (SQ) was: 07.100 0.6.800 6,500 10.000 Cannot be determined Overhead is applied based on direct labor hours. Budgeted Direct Labor Hours SP for Variable Overhead Actual Variable Overhead SQ x SP for Variable Overhead SQ x SP for Fixed Overhead Budgeted Fixed Overhead Actual Fixed Overhead 6,500 $1.70 $12,960 $11,560 $23,120 $22,100 $24,000 6,500 Actual Direct Labor Hours The variable overhead spending variance was $1,910 Unfavorable $1,400 Unfavorable $1,910 Favorable $1,400 Tavorable Cannot be determined. This is the same information as the prior two questions. Overhead is applied based on direct labor hours. Budgeted Direct Labor Hours SP for Variable Overhead Actual Variable Overhead SQ x SP for Variable Overhead SQ X SP for Fixed Overhead 6,500 $1.70 $12,960 $11,560 $23,120 $22,100 $24,000 6,500 Budgeted Fixed Overhead Actual Fixed Overhead Actual Direct Labor Hours The fixed overhead volume variance was! O $1,900 Unfavorable $1,020 Unfavorable $1,900 Favorable $1,020 Favorable Cannot be determined