OH variances The manager of the Texas Department of Transportation has determined that it typically takes 30 minutes for the departments employees to register a new car in bexar County, the predetermined fixed overhead rate was compute on an estimated 20,000 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, 37,600 cars were registered in Bexar County, and 19,000 direct labor hours were worked in registering those vehicles. For the month variable overhead was $55,400 and feed overhead was $181,600 Note: In answering the following questions do not use negative signs with your answers a.Compute overhead variances using a four-variance approach. VOH Spending Variance Spending Variance 0 Actual VOH Buried VOHV Actual FOH VOXpled VOH OH VOH Efficiency Variance iciency Variance FOH Spending Variance Bed FOTOH Spending variance FOH Volume Variance Busted FOR A FORO Varianc 6. Compute overhead variances using a three-variance approach OH Spending Variance