Carlson Electric Inc. uses a standard costing system. The following monthly cost functions apply to its manufacturing overhead items: Overhead Items Cost Function Indirect materials $2.40 per DLH Indirect labor Utilities Insurance $3.00 per DLH Depreciation $288,000 $1.20 per DLH Information for the month of December is as follows: Indirect labor $72,000 Actual overhead costs incurred: Utilities Indirect materials Insurance $187,200 216,000 86,400 79,200

Carlson Electric Inc. uses a standard costing system. The following monthly cost functions apply to its manufacturing overhead item5: Information for the month of December is as follows: Standard direct labor hours allowed for production achieved: 81,000 Carlson uses expected capacity to calculate standard overhead rates. The monthly expected capacity is 75,000 hours. Calculate the variable overhead spending variance. $7,200U 559,400F $14,400U $45,000U Carlson Electric Inc. uses a standard costing system. The following monthly cost functions apply to its manufacturing overhead item5: Information for the month of December is as follows