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The COSSAC Co. Charges manufacturing overhead into production at the rate of P10 per direct labor hour, base on standard production of 15000 direct labor

The COSSAC Co. Charges manufacturing overhead into production at the rate of P10 per direct labor hour, base on standard production of 15000 direct labor hours for 15000 units: 60% manufacturing overhead costs are variable. Product data for April and May are

April. May

Production. 12000 hrs. 14200 hrs

Unit

Produced. 12000. 14000

Actual factory

Overhead 140,100. 149,300

For May, the manufacturing overhead controllable variance is?

The overhead volume variance for the month of May is?

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