Fixed Overhead Variance Analysis. Brier Company produces car covers. (This is the same company as the previous exercises. This exercise can be assigned independently.) The company applies fixed manufacturing overhead costs to products based on direct labor hours. Information for the month of September appears as follows. Brier Company expected to produce and sell 5,000 units for the month.

Budgeted Fixed Overhead Costs	135,500
Budgeted Direct Labor Hours	Divided by 15,000
Standard Cost Per Direct Labor Hour	$9
Standard Direct Labor Hours Per Unit	3
Actual Production	5,100 Units
Actual Fixed Overhead Cost	$128,000

Required: Calculate the fixed overhead spending variance and production volume variance using the format shown in Figure 10.13. Clearly label each variance as favorable or unfavorable.

Fixed Overhead Variance Analysis As shown below, the fixed overhead spending variance is As shown below, the fixed overhead production volume varianc