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Tableau DA 8-3: Mini-Case, Compute direct labor and overhead variances LO P3, P4 Songsu Company is struggling to control costs. We are hired as consultants to determine why the company's actual costs exceed budgeted costs. The Tableau Dashboard is provided for our analysis. Direct Materials Direct Labor Standard Actual Standard Actual 8 $7 $17 $6 6 lbs 6 15 $14 Actual $7 per pound 4 4 lbs 2 5 2 hrs 2.5 hrs 0 0 Pounds Per Unit Price Per Pound Pounds Per Unit Price Per Pound Hours Per Unit Price Per Hour Hours Per Unit Price Per Hour Overhead Standard Costs Overhead Actual Costs $20 $15 Rate Per Hour AR $10 Fixed Overhead $5 $0 8 hrs $169,000 6 hrs Variable Overhead Hours Per Unit 4 hrs 2 hrs O hrs Fixed Overhead Variable Overhead Actual Units Manufactured #tableau TO OVERHEAD- ACTUAL COSTS variable overhead: 101,000 fixed overhead: 68,000 OVERHEAD- STANDART COSTS variable overhead- $12 per hour , 2 hours per unit. fixed overhead - 6 per hour , 2 hours per unit. ACTUAL UNITS MANUFATURED: 5,100 units Req 1 and 2 Reg 3 Compute the total overhead variance. Indicate whether this cost variance is favorable or unfavorable. Overhead variance: Actual total overhead $ 169,000 Standard overhead applied Overhead variance Favorable