The data below relate to the month of April 20X1 for Marilyn, Inc., which uses a standard cost system:

(a) Determine the total overhead variance for Marilyn, Inc. for April.

(b) Analyze the total overhead variance using:
(1) Two Variance Method (2) Three Variance Method (3) Four Variance Method.

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Actual total direct labor. Actual hours used........... Standard hours allowed for good output. Direct labor rate variance-debit...... Actual total overhead. Budgeted fixed costs. "Normal" activity in hours. Total overhead application rate per standard direct labor hour... Actual fixed costs.. .$43,400 14,000 15,000 $ 1,400 $32,000 $9,000 12,000 $2.25 $10,000