Brief Exercise 11-11 Your answer is partially correct. Try again. In October, Pine Company reports 20,600 actual direct labor hours, and it incurs $257.000 of manufacturing overhead costs Standard houre allowed for the work done is 25,700 hour The predetermined overhead rate is $10.25 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $8.19 variable per direct labor hour and $51,500 fixed. Compute the overhead volume variance. Normal capacity was 25,000 direct labor hours. Overhead Volume Variance (35490) Favorabile