Question 17 (2 points) Budgeted overhead for Crane Company at normal capacity of 50,000 direct labor hours is $3 per hour variable and $2 per hour fixed. In May, $259,700 of overhead was incurred in working 53,000 hours when 54,500 standard hours were allowed. The overhead volume variance is $9.700 unfavorable. $15,600 favorable. $9,000 favorable. $4,350 unfavorable. Question 3 (2 points) Intangible benefits in capital budgeting should be ignored because they are difficult to determine. True False