Blaze Corporation allocates overhead on the basis of DLH and the standard amount per allocation base is 2 DLH per unit. For March, the company planned production of 10,000 units ( 80% of its production capacity of 12,500 units) and prepared the following budget The company actually operated at 90% capacity (11,250 units) in March and incurred actual total overhead costs of $86,130. 1. Compute the standard overhead rate. Hint. Standard allocation base at 80% capacity is 20.000DL, , computed as 10,000 units * 2.00 DLH per unit. 2. Compute the total overhead variance. 3. Compute the overhead controllable variance. 4. Compute the overhead volume variance