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Quivers Inc. began operations on January 1 of the current year. The company produces eight-ounce bottles of jet wax called Ophelia Shine. The wax is sold wholesale in 12-bottle cases for $100 per case. There is a selling commission of $20 per case. The January direct materials, direct labor, and factory overhead DIRECT MATERIALS Cost Units Cost Direct Materials Behavior per Case per Unit Cost per Case Cream base Variable 100 02 50.02 $ 2.00 Natural oils Variable 30 oz. 0.30 9.00 Borte (8-oz) Variable 12 bortes 0.50 6.00 $17.00 Department Mixing Filling Cost Behavior Variable Variable DIRECTLABOR Time per Case 20 min. 5 25 min Labor Rate per Hour $18.00 14.40 Direct Labor Cost per Case 56.00 1.20 $7.20 FACTORY OVERHEAD Cost Behavior Total Cost Utilities Mixed $ 600 Facility lease Fixed 14.000 Equipment depreciation Fixed 4300 Supplies Fixed 669 $19.560 Requirement #12: Determine the factory overhead variance. Variance overhead (utility cost) at standard cost Cases Factory Overhead Controllable Variance Actual variable overhead Variable overhead at standard cost Fronwy owadomable Canange Doisin Total fixed factory overhead Toxa/ Fixed factory overhead rate Cases Total fixed factory overhead Factory Overhead Volume Variance Normal volume (cases) Actual volume loases) Difference Fixed factory overheadrate $0.00 Deon Analysis