The information shown below was taken from the annual manufacturing overhead cost budget of Connick Company. Variable manufacturing overhead costs $43,560 Fixed manufacturing overhead costs $19,800 Normal production level in labor hours 13,200 Normal production level in units 4,400 Standard labor hours per unit 3 During the year, 4,200 units were produced, 17,100 hours were worked, and the actual manufacturing overhead was $62,180. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours.

part A

Variable overhead rate $:

Fixed overhead rate:

total overhead $:

part b:

total overhead variance:

overhead controllable variance:

overhead volume variance: