The following information relates to manufacturing overhead for the Chapman Company: Standard: Total fixed factory overhead - $450,000 Estimated production - 25,000 units (100% of normal capacity) Overhead rates are based on machine hours Standard hours allowed per unit produced - 2 Fixed overhead rate - $9.00 per machine hour Variable overhead rate - $3.50 per hou Actual: Fixed factory overhead - $450,000 Production - 24,000 units Variable overhead - $170,000 Required: $ 432,000 Unfavorable a. Compute the volume variance. b. Compute the controllable variance. C. Compute the total factory overhead cost variance. $ 168,000 Unfavorable 20,000 Unfavorable Calc Japan Company produces lamps that require 2 standard hours per unit at an hourly rate of $13.50 per hour. Production of 4,000 units required 8,200 hours at an hourly rate of $13.10 per hour. What is the direct labor for following: Enter favorable variances as negative numbers a. Rate Variance -3,296 Favorable b. Time Variance 3,240 krit a cat the C Cost Variance 56 Favorable