The factory overhead volume variance is: a. $65U b. $65F c. $540U d. $540F The St. Augustine Corporation originally budgeted for s360,000 of fixed overhead. Production was to be 12,000 units. The standard hours for production were 5 hours per unit. The variable overhead rate was s3 per hour. Actual fixed overhead was $360.000 and actual variable overhead was $170,000. Actual production was 11, 700 units. Compute the factory overhead controllable variance. a. $9,000F b, $9,000U c. $5, 500F d. $5, 500U Compute the factory overhead volume variance. a. $9,000 b. S9,000U c. $5, 500F d. $5, 500U Sweet Dreams, Inc. manufactures bedding sets. The budgeted production is for 52,000 comforters in 2012. Each comforter requires 1.5 hours to cut and sew the material. If cutting and sewing labor costs $11.00 per hour, what is the direct labor budget for 2012? a. $875,000 b. $865,000 c. $889,000 d. $858,000