Current Attempt in Progress

Manufacturing overhezd data for the production of Product B by Pina Colada, Inc. are as follows.

Overhead incurred for $70,200$ actual direct labor hours worked

$$208,400$

Overhead rate $($variable $$2\mathrm{.}00$; fixed $$1\mathrm{.}00)$ at normal capacity of $73,320$ direct labor hours

$$3\mathrm{.}00$

Standard hours allowed for work done

$70,200$

Compute the controlable and volume overhead variances. Identify whether each variance is favorable or unfavorable.

Overhead Controllable Variance

$

Overhead Volume Variance

$