Question 30 The total variance is $9700 favourable. The total materials variance is $4300 favourable. The total labour variance is twice the total overhead variance, both which are favourable. What is the total overhead variance? O $900 $1800 $2700 $4300 Question 21 A company incurs $1120000 of overhead each year in three departments, Processing, Packaging, and Testing. The company performs 800 processing transactions, 208000 packaging transactions, and 2000 tests per year in producing 400000 drums of oil and 595000 drums of sludge. The following data are available: Department Processing Packaging Testing Expected use of Driver Cost 800 $500000 208000 500000 2000 120000 Production information for oil is as follows: Department Expected use of Driver Processing 500 Packaging 117000 Testing 1800 Calculate the amount of overhead assigned to oil. O $560000 $701750 $418250 $389250