Marian Company provided you some information in producing Product X:

Estimated direct labor hours- 4 hours per unit @ 9.00 per direct labor hour.

Activity base for overhead is the direct labor hours @ 12.00 per hour.

Actual units produced- 2,800 units.

Actual hours incurred - 11,100 hours .

Average actual rate- 9.60 per direct labor hour.

Actual manufacturing overhead cost is 132,800.

A. What is the amount of the applied overhead? *

B. What is the amount of the overhead variance? *

C. Is your answer above a favorable or unfavorable variance? *