TB MC Qu. 23-121 Regent, Inc. uses the following standard... Regent, Inc. uses the following standard to produce a single unit of its product: overhead $6 (2 hrs. @ $3/hr.). The flexible budget for overhead is $138.000 plus $1.50 per direct labor hour. Actual data for the month show overhead costs of $626,000. and 35,000 units produced. The overhead volume variance is: Multiple Choice $449.000 favorable $99.000 favorable. $33.000 unfavorable. $132,000 unfavorable. $29.000 unfavorable