Splish Company's overhead rate was based on estimates of $202,800 for overhead costs and 20,280 direct labour hours Splish's standards allow 2 hours of direct labour per unit produced. Production in May was 920 units, and actual overhead incurred in May was $19,000. The overhead budgeted for 1.840 standard direct labour hours is $17,950 ($5,070 fixed and $12,880 variable). (a) Calculate the total, budget, and volume variances for overhead. Total overhead variance $ Overhead budget variance $ Overhead volume variance $