$\backslash$table$[[,$Case A$,$Case B$],[1.$ Standard variable$-$overhead rate,$2\mathrm{.}50,$per hour,,per hour$],[2.$ Standard fixed$-$overhead rate,,per hour,,per hour$],[3.$ Total standard overhead rate,,per hour,$13\mathrm{.}00,$per hour$],[4.$ Flexible budget for variable overhead,$90,000,,,],[5.$ Flexible budget for fixed overhead,$210,000,,,],[6.$ Actual variable overhead$],[7.$ Actual fixed overhead,$207,000,,,],[8.$ Variable$-$overhead spending variance,$5,550,$Unfavorable,$2,000,$Unfavorable$],[9.$ Variable$-$overhead efficiency variance,,,$400,$Favorable$],[10.$ Fixed$-$overhead budget variance,,,$1,080,$Unfavorable$],[11.$ Fixed$-$overhead volume variance,,,$3,600,$Positive$],[12.$ Under$-($or over$-)$ applied variable overhead$],[13.$ Under$-($or over$-)$ applied fixed overhead$],[14.$ Budgeted production $($in units$),5,000,$units,,units$],[15.$ Standard direct$-$labor hours per unit,$6,$hours per unit,$2,$hours per unit$],[16.$ Actual production $($in units$),,$units,,units$],[17.$ Standard direct$-$labor hours allowed, given actual production,$36,000,$hours,$1,600,$hours$],[18.$ Actual direct$-$labor hours,$37,000,$hours,$1,500,$hours$],[19.$ Applied variable overhead$],[20.$ Applied fixed overhead,,,,$]]$