The measure of activity in the standard costing system used at ROC, SRL is fabrication hours. The company's flexible manufacturing overhead budget and then data regarding the most recent period's operations are given below:

• Flexible Budget:
• Budgeted Level of Activity: 5,300 fabrication hoursOverhead costs at the Budgeted activity level:
• Variable Overhead Cost: $19,027
• Fixed Overhead Cost: $29,521Most Recent period's operations:
• Actual level of activity: 5,000 fabrication hours
• Standard level of activity for output: 4,800 fabrication hours
• Actual total variable overhead cost: $17,700
• Actual total fixed overhead cost: $27,150

PART A

What is the variable overhead rate variance?Answer

PART B

What is the variable overhead efficiency variance?Answer

PART C

What is the fixed overhead budget variance?Answer

PART D

What is the fixed overhead volume variance?Answer