Question 13 to 15 are based on the following overhead costs and production data available for August: Standard fixed overhead rate per hour P1 Standard variable overhead rate per hour P4 Budgeted direct labor hours per month 40,000 Actual direct labor hours during August 39,500 Standard direct labor hours for the actual production 39,000 Total actual overhead for August 193,000 13. The total overhead variance for August 14. The overhead controllable variance is: 15. The overhead volume variance is: Questions 16 and 17 are based on the following information: Total actual overhead Budgeted fixed overhead P12,600 3,300 Standard variable overhead rate P3 per DLH Standard hours allowed Normal Capacity 3,500 3,300 16. What is the variable overhead controllable variance? 17. What is the fixed overhead volume variance? Question 18 and 19 are based on the following information: Actual Total Factory Overhead P15,000 Actual fixed overhead P7,200 Budgeted fixed overhead (based on 4,000 hrs) P7,000 Actual hours 3,500 Standard hours allowed for actual production 3,800 Standard variable overhead rate oer hour P2.50 18. The total overhead variance is: 19. The fixed overhead volume variance is: Question 20 and 21 are based on the following information: Actual variable overhead Actual fixed overhead Budgeted fixed overhead Actual hours Standard hours allowed Normal Capacity (in hours) Standard overhead rate P29,500 10,500 10,200 13,980 15,000 12,000 P2.50 per hour 20. The overhead controllable variance is: 21. The overhead volume variance is: Question 22 and 23 are based on the following information: Percent of Capacity Direct Labor Hours Variable Factory Overhead Fixed Factory overhead Normal Capacity Maximum Capacity 80% 100% 32,000 40,000 64,000 80,000 160,000 160,000 The company operated at 90% capacity and incurred actual overhead of P253,000 22. What was the total overhead variance? 23. What was the overhead controllable variance?