Hours Per Unit Rate Per Hour Overhead - Standard Costs Overhead-Actual Costs $20 $15 $10 $5 8 hrs 6 hrs 4 hrs 2 hrs O hrs Fixed Overhead Variable Overhead Fixed Overhead $169,000 Variable Overhead Actual Units Manufactured #+ableau AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate 1. & 2. Compute the direct labor rate variance and direct labor efficiency variance. Indicate whether this cost variance is favorable, unfavorable or no variance. 3. Compute the total overhead variance. Indicate whether this cost variance is favorable or unfavorable. Complete this question by entering your answers in the tabs below. Req 1 and 2 Req 3 Compute the total overhead variance. Indicate whether this cost variance is favorable or unfavorable. Overhead variance: Actual total overhead Standard overhead applied Overhead variance $ 169,000 < Req 1 and 2 Req 3 >