Ana Carillo and Associates is a medium-sized company located near a large metropolitan area in the Midwest. The company manufactures cabinets of mahogany, oak, and other fine woods for use in expensive homes, restaurants, and hotels. Although some of the work is custom, many of the cabinets are a standard size. One such non-custom model is called Luxury Base Frame. Normal production is 1,120 units. Each unit has a direct labor hour standard of 5 hours. Overhead is applied to production based on standard direct labor hours. During the most recent month, only 1,010 units were produced; 5,000 direct labor hours were allowed for standard production, but only 4,500 hours were used. Standard and actual overhead costs were as follows.

		Standard (1,120 units)			Actual (1,010 units)
Indirect materials		$ 13,600			$ 14,000
Indirect labor		48,900			58,000
(Fixed) Manufacturing supervisors salaries		25,600			25,000
(Fixed) Manufacturing office employees salaries		14,800			14,200
(Fixed) Engineering costs		30,700			28,400
Computer costs		11,400			11,400
Electricity		2,800			2,800
(Fixed) Manufacturing building depreciation		9,100			9,100
(Fixed) Machinery depreciation		3,400			3,400
(Fixed) Trucks and forklift depreciation		1,700			1,700
Small tools		800			1,590
(Fixed) Insurance		570			570
(Fixed) Property taxes		340			340
Total		$163,710			$170,500

*Need Part C*

CALCULATOR PRINTER VERS Your answer is correct. Determine the overhead application rate. (Round answer to 2 decimal places, e.g. 15.75.) Overhead application rate C 2 9.22] per direct labor hour Attempts: 1 of 3 used (b) Your answer is correct. Determine how much overhead was applied to production. (Round answer to o decimal places, e.g. 1,575.) Applied averhead 146,150 Attempts: 2 of 3 used (c) Your answer is partially correct. Try again. Calculate the total overhead variance, controllable variance, and volume variance. (Round variable overhead to 2 decimal places and final answers to o decimal places, e.g. 1.575.) Total overhead variance 24,350 Controllable variance Volume variance Attempts: 1 of 3 used SAVE FOR LATER > () The parts of this question must be completed in order. This part will be available when you complete the part above