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Blossom Company's overhead rate was based on estimates of $ 1 8 9 , 6 0 0 for overhead costs and 1 8 , 9

Blossom Company's overhead rate was based on estimates of $189,600 for overhead costs and 18,960 direct labour hours. Blossom's standards allow 2 hours of direct labour per unit produced. Production in May was 840 units, and actual overhead incurred in May was $19,000. The overhead budgeted for 1,680 standard direct labour hours is $16,500( $4,740 fixed and $11,760 variable).
(a) Calculate the total, budget, and volume variances for overhead.
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