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 $76,335.

Overhead Budget	80% Operating Levels
Production in units	10,000
Budgeted variable overhead	$ 32,000
Budgeted fixed overhead	$ 42,000

1. Compute the standard overhead rate. Hint: Standard allocation base at 80% capacity is 20,000 DLH, 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.