Exercise 23-21 (Algo) Volume variance LO P4 Shaw Company produced 790 units. Its overhead allocation base is DLH and its standard amount per allocation base is 8 DLH per unit. Its standard overhead rate is $10 per DLH. The flexible overhead budget at an activity level of 790 units shows $31,500 in variable overhead costs and $35,500 in fixed overhead costs. Compute the volume variance. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.) Volume Variance Volume variance Exercise 23-26 (Algo) Computing sales variances LO A1 Mia Wiz sells computers. During May, it sold 600 computers at a $800 per unit price. The fixed budget for May predicted sales of 650 computers at an per unit price of $750. AQ - Actual Quantity SQ=Standard Quantity AP = Actual Price SP = Standard Price 182. Compute the sales price variance and the sales volume variance for May. Identify it as favorable or unfavorable. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) Actual Sales Flexible Budget Budgeted Salon