BadSound manufactures headphone cases. During September 2011, the company produced and sold 105,000 cases and recorded the following cost data:

Standard Cost Information

Quanitity Price

Direct Materials 2 Parts 0.15 per part

Direct Labor 0.02 hours 9.00 per hour

Variable manufacturing overhead

Actual Information

Direct Materials (235,000 parts @ $0.20 per part = 47,000)

Direct Labor (1,700 hours @ $9.15 per hour = $15,555)

Manufacturing overhead $61,000

For manufacturing OH, compute the total variance, the flexible budget variance and the production volume variance.