Blaze Corporation allocates overhead on the basis of DLH and the standard amount per allocation base is $3\mathrm{.}00$ 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 budgetThe company actually operated at $90\%$ capacity $(11,250$ units$)$ in March and Incurred actual total overhead costs of $103,425$ Overhead Budget Production in units Operating Levels $10,000542,000$; $5\mathrm{.}57,0$ Budgeted variable overhead Budgeted fixed overhead $1.$ Compute the standard overhead rate $.$ Hint Standard allocation base at $80\%$ capacity is $30,000$ DLH$,$ computed as $10,000$ units $3\mathrm{.}00$ DLH per unit $2.$ Compute the total overhead variance $.3.$ Compute the overhead controllable variance $.4.$ Compute the overhead volume variance $.$