Seacrest Companys overhead rate was based on estimates of $979,200 for overhead costs and 81,600 direct labor hours. Seacrests standards allow 2 hours of direct labor per unit produced. Production in May was 3,465 units, and actual overhead incurred in May was $84,000. The overhead budgeted for 6,930 standard direct labor hours is $82,640 ($27,200 fixed and $55,440 variable).

Total overhead Variance Overhead Controllable Variance Overhead Volume Variance