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Overhead controllable variance :

Overhead volume variance :

please include instructions because I need to understand how to do this!

P24.1A (LO 2, 3) Rogen Corporation manufactures a single product. The standard cost per unit of prod- uct is shown below. Direct materials 1 pound plastic at $7.00 per pound $ 7.00 Direct labor-1.6 hours at $12.00 per hour 19.20 Variable manufacturing overhead 12.00 Fixed manufacturing overhead 4.00 Total standard cost per unit $42.20 The predetermined manufacturing overhead rate is $10 per direct labor hour ($16.00 - 16). It was com- puted from a master manufacturing overhead budget based on normal production of 8,000 direct labor hours (5,000 units) for the month. The master budget showed total variable costs of $60,000 (57.50 per hour) and total fixed overhead costs of $20,000 ($2.50 per hour). Actual costs for October in producing 4,800 units were as follows. Direct materials (5,100 pounds) S 36,720 Direct labor (7,400 hours) 92,500 Variable overhead 59,700 Fixed overhead 21,000 Total manufacturing costs $209,920 The purchasing department buys the quantities of raw materials that are expected to be used in produc tion each month. Raw materials inventories, therefore. can be ignored. *P24.7A (LO 6), AP Using the information in P24.1A, compute the overhead controllable variance and the overhead volume variance