work URE *Brief Exercise 11-11 In October, Pine Company reports 20,600 actual direct labor hours, and it incurs $213,300 of manufacturing overhead costs. Standard hours allowed for the work done is 23,700 hours. The predetermined overhead rate is $9.25 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $7.08 variable per 1-7 direct labor hour and $54,250 fixed. 2010 Compute the overhead volume variance. Normal capacity was 25,000 direct labor hours. 11-11 (Video (Video) Overhead Volume Variance 7 A (Vides Question Attempts: Unlimited