Redel Inc. has the following results for the current period Budget Actual Fixed Overhead $ 158042 $ 157870 Units produced 6932 6042 Fixed overhead is applied at $12 per direct labour hour. The standard hours per unit is 2 direct labour hours. Which of the following amounts represents the fixed overhead volume variance? (a negative number implies an unfavourable variance)

Select one: a. $-172 b. $13034 c. $-13034 d. $172

Redel Inc. has the following results for the current period Budget Actual Fixed Overhead $ 155899 $ 161384 Units produced 6905 6097 Direct labour hours 13810 11441 Fixed overhead is applied at $12 per direct labour hour. Variable overhead is applied at $27.50 per DLH. The standard hours per unit is 2 direct labour hours. Actual variable overhead was $341336. Which of the following amounts represents the variable overhead efficiency variance? (a negative number implies an unfavourable variance)

Select one: a. $26709 b. $-26709 c. $20708 d. $-20708