Current Attempt in Progress Indigo Company's overhead rate was based on estimates of $195,600 for overhead costs and 19,560 direct labour hours. indigo's standards allow 2 hours of direct labour per unit produced. Production in May was 900 units, and actual overhead incurred in May was $19,000. The overhead budgeted for 1,800 standard direct labour hours is $17.490($4,890 fixed and $12.600 variable) (a) Calculate the total, budget, and volume variances for overhead