Brookman Company manufactures shirts. During June, Brookman made 1,300 shirts but had budgeted production at 1,500 shirts. Brookman gathered the following adkditional data ?(Click on the icon to view the data) Read the requirements Variable overhead cost standard Direct labor efficiency standard Actual amount of direct labor hours Actual cost of variable overhead Foxed overhead cost standard Budgeted fixed overhead Actual cost of fixed overhead $0.60 per DLHr .50 DLHr per shirt 8,530 DLHr $5,971 $0.15 per DLH $1.463 $1,523 13. Calculate the variable overhead cost variance Select the formula, then enter the amounts and compute the coet variance for variable overhead (VOH) and identify whether the variance is favorable (F) or unfavorable (U) VOH Cost Variance 14. Calculate the variable overhead efficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for variable overhead and identify whether the variance is favorable (F) or unfavorable (U) VOH Efficiency Variance 15. Calculate the total variable overhead variance The total vanable overhead variance 16. Calculate the fixed overhead cost variance Select the formula, then enter the amounts and compute the cost variance for fixed overhead (FOH) and identify whether the variance is favorable (F) or unfavorable Fixed Overhead Cost Variance s 17. Calculate the fixed overhead volume variance First, select the formula, then enter the amounts and compute the fixed overhead allocated to production. (Abbreviations used SQ standard quantity, AO actual output Overhead allocated to production Now, select the formula, then enter th amounts and compute the fixed overhead volume variance and identify whether the variance is favorable (F) or unfavorable - Fixed Overhead Volume Variance 18. Calculate the total fixed overhead variance The total fixed overhead variance is