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For May, Mariana company planned production of 8,000 units (80% of its production capacity of 10,000 units) and prepared the following overhead budget. The company applies overhead with a standard of 3 DLH per unit and a standard overhead rate of $3.85 per DLH 80% Operating Level 8,000 Overhead Budget Production (in units) Budgeted overhead Variable overhead costs Indirect materials Indirect labor Power Maintenance Total variable overhead costs Fixed overhead costs Rent of building Depreciation Machinery Supervisory salaries Total fixed overhead costs Total overhead $ 15,000 24, eee 6, eee 3,000 48, eee 15,000 10,000 19,400 44,400 $ 92,400 It actually operated at 90% capacity (9,000 units) in May and incurred the following actual overhead. Actual Overhead Costs Indirect materials Indirect labor Power Maintenance Rent of building Depreciation-Machinery Supervisory salaries Actual total overhead $ 15,eea 26,500 6,750 4,000 15,000 1e, eee 22,000 $ 99,25e 1. Compute the overhead controllable variance and identify it as favorable or unfavorable 2. Compute the overhead volume variance and identify it as favorable or unfavorable 3. Prepare an overhead variance report at the actual activity level of 9,000 units MARIANA COMPANY Overhead Variance Report For Month Ended May 31 80% of capacity 90% of capacity Flexible Budget Actual Results Variances Favorable/Unfavorable Expected Actual Controllable Variance Variable overhead costs: Indirect materials Indirect labor Power Maintenance 16,875 $ 27,000 6,750 3,375 15,000 $ 26,500 6,750 4,000 1,875 Favorable 500 Favorable No variance (625) Unfavorable 54,000 52,250 1,750 Favorable Total variable overhead costs Fixed overhead costs Rent of building Depreciation - Machinery Supervisory salaries 15,000 10,000 19,400 15,000 10,000 22,000 No variance No variance (2,600) Unfavorable (2.600) Unfavorable 44,400 98,400 $ 47.000 99,250 $ Total fixed overhead costs Total overhead costs Volume Variance Budgeted (flexible) overhead Standard overhead applied Volume variance Total overhead variance $ 5,550 Favorable Favorable Volume Variance Budgeted (flexible) overhead Standard overhead applied Volume variance $ 49,950 X 44,400 5,550 Favorable