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 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 $106,145.

Overhead Budget	80% Operating Levels
Production in units	8,000
Budgeted variable overhead	$ 46,000
Budgeted fixed overhead	$ 56,000

1. Compute the standard overhead rate. Hint: Standard allocation base at 80% capacity is 20,000 DLH, computed as 8,000 units 2.50 DLH per unit. 2. Compute the total overhead variance. 3. Compute the overhead controllable variance. 4. Compute the overhead volume variance.