Data Table X Requirements Variable overhead cost standard Calculate the following variances: 13. Variable overhead cost variance 14. Variable overhead efficiency variance 15. Total variable overhead variance 16. Fixed overhead cost variance 17. Fixed overhead volume variance 18. Total fixed overhead variance Direct labor efficiency standard Actual amount of direct labor hours Actual cost of variable overhead Fixed overhead cost standard Budgeted fixed overhead Actual cost of fixed overhead $0.30 per DLHO 4.00 DLHr per shirt 4,080 DLH $1,632 $0.50 per DLHO $2,150 Print Done $2,175 Print Done 10. Calculate Yarance Johnson Company manufactures shirts. During June, Johnson made 1,000 shirts but had budgeted production at 1,075 shirts. Johnson 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). ( X VOH Cost Variance ( 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). 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 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