The information shown below was taken from the annual manufacturing overhead cost budget of Connick Company.

Variable manufacturing overhead costs $62,040 Fixed manufacturing overhead costs $18,800 Normal production level in labor hours 18,800 Normal production level in units 4,700 Standard labor hours per unit 4

During the year, 4,600 units were produced, 17,700 hours were worked, and the actual manufacturing overhead was $80,320. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours.

Compute the total, fixed, and variable predetermined manufacturing overhead rates. (Round answers to 2 decimal places, e.g. 1.25.)

ITEM RATE

Variable Overhead $__________

Fixed Overhead $____________

Total Overhead $_____________

Compute the total, controllable, and volume overhead variances.

Total overhead variance $_____________ Overhead controllable variance $_________ Overhead volume variance $______________