Following data is available from the accounting records and reports of the Bell Manufacturing Company. Estimated Factory Overhead Estimated Direct Labor Hours Further analysis indicates that. 1/3 of the rate is Variable cost oriented During the year, they worked 95,000 Direct Labor Hour Factory Overhead Required: Rs. 540,000 90,000 Rs. 835,000 1. The Overhead rate per unit 2. Spending variance 3. Idle Capacity Variance 4. Overall Variance 5. Record Variances