3. Compute activity-based costing rates from the following budgeted data for Upton Golf Co.: Budgeted Cost Driver 75,000 designer hours 21,000 machine hours 31,000 labor hours Pool Designing Machining Packing $2,550,000 525,000 620,000 4. Caroline, hc. planned to produce 20,000 unts of product and work 100,000 drect labor hours In 2016. Manufacturing overhead at the 0,000 direct abor hours level of activity was estimated to be Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing overhead $ 700,000 300.000 $1,000,000 At the end of 2016, 9,000 units of product were actually produced and 98,000 actual direct abor hours were worked. Total actual overhead costs for 2016 were $935,000 (a) Compute the total overhead variance (b) Compute the overhead controllable variance (c)Compute the overhead volume variance