Brookman Company manufactures shirts. During June, Brookman made $1,400$ shirts but had budgeted production at $1,550$ shirts. Brookman gathered the following additional data:

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Read the requirements.

Calculate the variable overhead cost variance.

Select the formula, then enter the amounts and compute the cost variance for variable overhead $(VOH)$ and identify whether the variance is favorable $(F)$ or unfavorable $(U).$

Requirements

Calculate the following variances:

Variable overhead cost variance

Fixed overhead cost variance

Variable overhead efficiency variance

Fixed overhead volume variance

Total variable overhead variance

Total fixed overhead variance

Data table