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Regent, Inc. uses the following standard to produce a single unit of its product: overhead $6 (3 hrs. @ $2/hr.). The flexible budget for overhead is $110,000 plus $1.00 per direct labor hour. Actual data for the month show overhead costs of $180,000, and 24,000 units produced. The overhead volume variance is: Multiple Choice $74,000 favorable. $76,000 favorable. 10 0 0 0 0 $38,000 unfavorable. $114,000 unfavorable. $4,000 unfavorable