In October, Blossom Company reports $22,000$ actual direct labor hours, and it incurs $$120,000$ of

manufacturing overhead costs. Standard hours allowed for the work done is $24,000$ hours. The

predetermined overhead rate is $$5\mathrm{.}10$ per direct labor hour. In addition, the flexible manufacturing

overhead budget shows that budgeted costs are $$3\mathrm{.}06$ variable per direct labor hour and $$51,000$ fixed.

Compute the overhead volume variance. Normal capacity was $25,000$ direct labor hours.

Overhead Volume Variance $