H variances

The manager of the Texas Department of Transportation has determined that it typically takes $30$ minutes for the department's employees to register a new car. In Bexar County, the predetermined fixed overhead rate was computed on an estimated $26,000$ direct labor hours per month and is $$9$ per direct labor hour, whereas the predetermined variable overhead rate is $$3$ per direct labor hour.

During July, $48,880$ cars were registered in Bexar County, and $24,700$ direct labor hours were worked in registering those vehicles. For the month, variable overhead was $$72,020$ and fixed overhead was $$236,080.$

Note: In answering the following questions, do not use negative signs with your answers.

a$.$ Compute overhead variances using a four$-$variance approach.

$\backslash$table$[[$VOH Spending Variance$],[$Actual VOH $-,$Budgeted VOH,$=,$VOH Spending Variance,$],[$$$,$$$,=,$$$,],[$VOH Efficiency Variance$],[$Budgeted VOH,$-$ Applied VOH,$=,$VOH Efficiency Variance,$],[$$$,-$$$,,$$$,],[$FOH Spending Variance$],[$Actual FOH,Budgeted FOH,$=,$FOH Spending Variance,$],[$$$,$$$,=,,$hat$(AA)$