The next 2 questions refer to the following information. The actual and standard direct labor rates were $8.50 and $8.00, respectively. 5,500 direct labor-hours were normal capacity. The standard quantity of hours allowed for units produced was 5,000. The standard variable overhead per direct labor-hour is $5.00 and the fixed overhead rate is $6.00. 7. What is the controllable overhead variance if the variable manufacturing overhead costs were $24,750? a) $2,250 U b) $250 F c) $4,750 F d) $1,350 F 8. What is the overhead volume variance if the variable manufacturing overhead costs were $24,750? a) $2,000 U b) $2,500 F c) $3,000 U d) $3,500 F