A company's standard overhead costs for one unit of product follow. A company's standard overhead costs for one unit of product follow.

The $$3\mathrm{.}30($$$2\mathrm{.}20+$$$1\mathrm{.}10)$ total overhead rate per direct labor hour $($DLH$)$ is based on a predicted activity level of $3,380$ units, which is

$65\%$ of the factory's capacity of $5,200$ units per month. Monthly flexible budget information follows.

This month the company actually used $59,100$ direct labor hours and operated at $60\%$ of capacity. Actual overhead costs follow.

AH $=$ Actual Hours

$SH=$ Standard Hours

AVR $=$ Actual Variable Rate

SVR $=$ Standard Variable Rate Compute the fixed overhead spending and volume variances.

Note: For each variance, select favorable, unfavorable, or no variance. Compute the variable overhead spending and efficiency variances.

Note: For each variance, select favorable, unfavorable, or no variance.

Standard Cost $($VOH applied$)$

$

The $$3\mathrm{.}30($$$2\mathrm{.}20+$$$1\mathrm{.}10)$ total overhead rate per direct labor hour $($DLH$)$ is based on a predicted activity level of $3,380$ units, which is

$65\%$ of the factory's capacity of $5,200$ units per month. Monthly flexible budget information follows.

This month the company actually used $59,100$ direct labor hours and operated at $60\%$ of capacity. Actual overhead costs follow.

AH $=$ Actual Hours

$SH=$ Standard Hours

AVR $=$ Actual Variable Rate

SVR $=$ Standard Variable Rate