$OH$ variances

whereas the predetermined variable overhead rate is $$3$ per direct labor hour.

During July, $48,880$ cars were registered in Bexar County, and $24,700$ direct labor hours were worked in registering those vehicles. For the month, variable overhead was $$72,020$ and fixed overhead was $$236,080.$

Note: In answering the following questions, do not use negative signs with your answers.

a$.$ Compute overhead variances using a four$-$variance approach.

b$.$ Compute overhead variances using a three$-$variance approach.

c$.$ Compute overhead variances using a two$-$variance approach.