The manager of the Texas Department of Transportation has determined that it typically takes 30 minutes for the department's employees to register a new car. In Bexar County, the predetermined fixed overhead rate was computed on an estimated 10,000 direct labor hours per month and is $9 per direct labor hour, whereas the predetermined variable overhead rate is $3 per direct labor hour. During July, 18,800 cars were registered in Bexar County and 9,500 direct labor hours were worked in registering those vehicles. For the month, variable overhead was $27,700 and fixed overhead was $90,800.

A) Compute overhead variances using a four-variance approach.

VOH Spending Variance: $

VOH Efficiency Variance: $

Total VOH Variance: $

FOH Spending Variance $

FOH Volume Variance $

Total FOH Variance $

B) Compute overhead variances using a three-variance approach

OH Spending Variance $

OH Efficiency Variance $

OH Volume Variance $

Total OH Variance $

C) Compute overhead variances using a two-variance approach.

Budget Variance $

Volume Variance $

Total OH Variance $