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Manuel Company predicts it will operate at $80\%$ of its productive capacity. Its overhead allocation base Is DLH and its standard amount per allocation base is $0\mathrm{.}5DLH$ per unit. The company reports the following for this period.

$\backslash$table$[[,\backslash$table$[[$Flexible Budget at$],[$Capacity$]],\backslash$table$[[$Actual$],[$Results$]]],[$Production $($in units$),53,250,49,200]]$

Compute the standard overhead rate. Hint Standard allocation base at $80\%$ capacity is $26,625DLH,$ computed as $53,2500\mathrm{.}5$ DLH per unit.

$2$ Compute the standard overhead applied.

Compute the total overhead varlance.

Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no varlance.

$\backslash$table$[[1.$ Standard overhead rate,,$],[2.$ Standard ovehead applied,,$],[3.$ Ovehead varianoe,,$]]$

$(1)$ Compute the overhead volume varlance. Indicate variance as favorable or unfavorable.

$(2)$ Compute the overhead controllable varlance. Indicate variance as favorable or unfavorable.

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Compute the overhead volume variance. Indicate variance as favorable or unfavorable.

Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance,

$\backslash$table$[[$Volume Variance,$],[,,],[,,],[$Volume variance,,$]]$

Required $1$

Required $2$

Compute the overhead controllable variance. Indicate variance as favorable or unfavorable.

Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.