Cooper Corporation produces decorator wall coverings. Budgeted production is 240,000 square feet per month, and the standard direct labor requirement to make this amount is 6,000 hours. All overhead is allocated based on direct labor hours. The following information is available:

	Budgeted	Actual
	Amounts	Results
Production in units	248,000	308,000
Total labor hours	6,200	7,700
Total variable overhead	$9,300	$11,550
Total fixed overhead	$5,270	$5,540
Total overhead	$14,570	$17,090

60.

Required information

The overhead spending variance for the month in question was:

$2,520 unfavorable.

$270 unfavorable.

$1,005 favorable.

$3,525 unfavorable.

61.

Required information

The overhead volume variance for the month in question was:

$1,275 favorable.

$3,525 unfavorable.

$270 unfavorable.

$1,275 unfavorable.