variances

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 $4,000$ 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, $7,520$ cars were registered in Bexar County, and $3,800$ direct labor hours were worked in registering those vehicles. For the month, variable overhead was $$11,080$ and fixed overhead was

$$36,320.$

Note: In answering the following questions, do not use negative signs with your answers.

a$.$ Compute overhead variances using a four$-$variance approach.

b$.$ Compute overhead variances using a three$-$variance approach.

c$.$ Compute overhead variances using a two$-$variance approach.