Johnson Company manufactures shirts. During June, Johnson made 1,500 shirts but had budgeted production at 1,700 shirts. Johnson gathered the following additional data: (Click on the icon to view the data.) Read the requirements. 13. Calculate the variable overhead cost variance. Select the formula, then enter the amounts and compute the cost variance for variable overhead (VOH) and identify whether the variance is favorable (F) or unfavorable (U). ( VOH Cost Variance ( 14. Calculate the variable overhead efficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for variable overhead and identify whether the variance is favorable (F) or unfavorable (U). = VOH Efficiency Variance ( = 15. Calculate the total variable overhead variance The total variable overhead variance is 16. Calculate the fixed overhead cost variance Select the formula, then enter the amounts and compute the cost variance for fixed overhead (FOH) and identify whether the variance is favorable (F) or unfavorable (U). = Fixed Overhead Cost Variance 17. Calculate the fixed overhead volume variance First, select the formula, then enter the amounts and compute the fixed overhead allocated to production. (Abbreviations used: SQ = standard quantity, AO = actual output.) = Overhead allocated to production = Now, select the formula, then enter the amounts and compute the fixed overhead volume variance and identify whether the variance is favorable (F) or unfavorable (U). = Fixed Overhead Volume Variance II 18. Calculate the total fixed overhead variance. The total fixed overhead variance is Variable overhead cost standard $0.20 per DLHO 7.50 DLHr per shirt 11,330 DLHr Direct labor efficiency standard Actual amount of direct labor hours Actual cost of variable overhead Fixed overhead cost standard Budgeted fixed overhead $5,665 $0.55 per DLHr $7,013 Actual cost of fixed overhead $7,048