Jackson Company's overhead rate was based on estimates of $192,000 for overhead costs and 19,200 direct labour hours. Jackson's standards allow 2 hours of direct labour per unit produced. Production in May was 870 units, and actual overhead incurred in May was $19,000. The overhead budgeted for 1,740 standard direct labour hours is $16,980 ($4,800 fixed and $12,180 variable) (a) Calculate the total, budget, and volume variances for overhead Total overhead variance Overhead budget variance Overhead volume variance $