Markoff company applies foxed overhead at the rate of \$1.50 per direct labor hour. For the peniod budgeted fixed overhead was $604,500. The volume variance was $4,500 unfavorable and the foried overhead spending variance was $15,000 favorable. 16. Fixed overhed debited to work in process is: $6041500 17. How many direct labor hours were budgeted for production? 544,000/1 NOW ASSUME that the variable overhead spending variance is $10,000F and the variable overhead efficiency variance is $5,000F 19. If the company used a 2 -way overhead analysis, the budget variance would be: 15000f1500010,000 20. In a 3-way overhead analysis the amount of variance that would be deemed uncontrollable is