overthead standards on direct labor-ticurs The foliowny data pertan to operations fac the last month Wrianis ine vandelle ovymesad enciency varince for the month? Fystem and has estadisted the folloaing standards for one unt of product Dunng March, the flllowny activity was iecoided by the compury - The combany broduced 3a00 units dutng the migrth - A total 20500 pounds of material were punchased at a cost er $4480 - Duing March, 1380 dinact hbor houss nepo woiked er arate of 939 5e per hour The veriatio ovemeved rate varianco for March is. Sharifi Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below. The total overhead cost at an activity level of 10,000 patient-visits per month should be