OH variances The manager of the Texas Department of Transportation has determined that it typically takes 30 minutes for the department's employees to register a new car. In Bexar County, the predetermined fixed overhead rate was computed on an estimated 8,000 direct labor hours per month and is $9 per direct labor hour, whereas the predetermined variable overhead rate is $3 per direct labor hour. During July, 15,040 cars were registered in Bexar County, and 7,600 direct labor hours were worked in registering those vehicles. For the month, variable overhead was $22,160 and fixed overhead was $72,640. Note: In answering the following questions, do not use negative signs with your answers.