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Dexter Company uses a standard costing system with direct labors hours being the basis (cost driver for applying overhead Dexter Corporations's standard cost card shows the following for one unit of product Alpha Direct materials Direct labor Variable Overhead Fixed Overhead Std Qty. 1.5 pounds 1.0 hours 10 hours 10 hours Std price rate) $30,00 per pound $20.00 per hour $2.50 per DL hour $7.50 per DL hour Std cost $45.00 $20.00 $ 250 $.750 $75.00 During the month of July, the following was recorded by the company relative to its production of product Alpha Planned level of production Actual level of production Direct materials purchased Cost of direct materials purchased Direct materials placed into production Direct labor incurred Actual direct labor cost Actual variable overhead cost Actual fixed overhead cost 3,100 units 3,000 units 5,000 pounds $152,000 4.400 pounds 3,050 hours $60,390 $6,405 $24,400 Compute the Variable Overhead quantity (efficiency) variance for the month Dexter Company uses a standard costing system with direct labors hours being the basis (cost driver) for applying overhead. Dexter Corporations's standard cost card shows the following for one unit of product Alpha Direct materials Direct labor Variable Overhead Fixed Overhead Std Qty 1.5 pounds 10 hours 10 hours 1.0 hours Sid price (cate) $30,00 per pound $20.00 per hour $2.50 per DL hour $7.50 per DL hour Std cost $45.00 $20.00 $2.50 $ 750 $75.00 During the month of July, the following was recorded by the company relative to its production of product Alpha Planned level of production Actual level of production Direct materials purchased Cost of direct materials purchased Direct materials placed into production Direct labor incurred Actual direct labor cost Actual variable overhead cost Actual fixed overhead cost 3100 units 3,000 units 5,000 pounds $152,000 4,400 pounds 3,050 hours $60,390 $6,405 $24,400 Compute the Fixed Overhead volume variance for the month