Brief Exercise 23-11 Your answer is partially correct. Try again. In October, Pine Company reports 18,600 actual direct labor hours, and it incurs $183,600 of manufacturing overhead costs. Standard hours allowed for the work done is 20,400 hours. The predetermined overhead rate is $9.10 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $7.40 variable per direct labor hour and $53,250 fixed. Compute the overhead volume variance. Normal capacity was 25,000 direct labor hours. Overhead Volume Variance 2040 Unfavorable Click if you would like to Show Work for this question: Open Show Work