Regent, Incorporated uses the following standard to produce a single unit of its product overhead $8 (4 hours @ $2/hour). The flexible budget for overhead is $143.000 plus $0 50 per direct labor hour. Actual data for the month show overhead costs of $155.000, and 22.000 units produced. The overhead volume variance is Multiple Choice $10.000 favorable $22.000 favorable S11000 unfavorable Nad