Crystal Glassware Company has the following standards and flexible-budget data. Standard variable-overhead rate $ 21 per direct-labor hour Standard quantity of direct labor 2.5 hours per unit of output Budgeted fixed overhead $ 490,000 Budgeted output 34,500 units Actual results for April are as follows: Actual output 17,700 units Actual variable overhead $ 1,146,375 Actual fixed overhead $ 386,000 Actual direct labor 50,950 hours Required: Use the following diagrams below (similar to Exhibit 11-6 and Exhibit 11-8 to compute (1) the variable-overhead spending and efficiency variances, and (2) the fixed-overhead budget and volume variances.

Complete this question by entering your answers in the tabs below.

Required 1

Required 2

Compute the fixed-overhead budget and volume variances. (Round your "per hour" rate answers to 2 decimal places. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)

Fixed-Overhead Budget And Volume Variances
(Hours = Direct-Labor Hours)
(1)				(2)			(3)
Actual Fixed Overhead				Budgeted Fixed Overhead			Fixed Overhead Applied To Work In Process
							Standard Allowed Hours			Standard Fixed-Overhead Rate
							hours			per hour
	Fixed-overhead budget variance					Fixed-overhead volume variance