Blaze Corporation allocates overhead on the basis of DLH and the standard amount per allocation base is $3\mathrm{.}75$ DLH per unit. For

March, the company planned production of $8,000$ units $(80\%$ of its production capacity of $10,000$ units$)$ and prepared the following

budget. The company actually operated at $90\%$ capacity $(9,000$ units$)$ in March and incurred actual total overhead costs of $$151,410.$

Compute the standard overhead rate. Hint. Standard allocation base at $80\%$ capacity is $30,000$ DLH$,$ computed as $8,000$ units $$

$3\mathrm{.}75$ DLH per unit.

Compute the total overhead variance.

Compute the overhead controllable variance.

Compute the overhead volume variance.