DATA TABLE

Brookman Company manufactures shirts. During June, Brookman made 1,500 shirts but had budgeted production at 1,625 shirts. Brookman gathered the following additional data: (Click on the icon to view the data.) Read the requirements. 13. Calculate the variable overhead cost variance. Select the formula, then enter the amounts and compute the cost variance for variable overhead (VOH) and identify whether the variance is favorable (F) or unfavorable (U). = VOH Cost Variance x = 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). x VOH Efficiency Variance 15. Calculate the total variable overhead variance The total variable overhead variance is 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 (U). | = Fixed Overhead Cost Variance N 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 the amounts and compute the fixed overhead volume variance and identify whether the variance is favorable (F) or unfavorable (U). Fixed Overhead Volume Variance 18. Calculate the total fixed overhead variance. The total fixed overhead variance is Data Table Variable overhead cost standard Direct labor efficiency standard Actual amount of direct labor hours $0.20 per DLHO 7.00 DLHr per shirt 10,580 DLHO $5,290 Actual cost of variable overhead Fixed overhead cost standard Budgeted fixed overhead Actual cost of fixed overhead $0.45 per DLHO $5,119 $5,199