Golden Valley Company produced 4.500 units for the month of September. The following data are available for the month. Standard (for 1 unit of Product) DL hrs. Variable OH per DLH Fixed OH per DLH Budgeted Variable OH Budgeted Fixed OH Actual DL hrs. Variable OH Fixed OH Requirements: a. Total overhead variance b. Controllable variance c. Non controllable variance 2.5 hrs. 17.50 31.00 218,740 317,500 10,000 hrs 262,500 380,000