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Consider a manufacturer that makes a certain product Variable manufacturing overhead and fixed manufacturing overhead are allocated to each unit made based on budgeted direct labour-hours. The following are the production data. (There were no beginning or ending inventories.) $ 11 3 Budgeted variable overhead rate per OLH Budgeted LHS per unit Data for May are as follows: Hudgeted production volume Actual direct labour-hours Actual variable overhead costs Actual production value Budgeted fixed overhead costs Actual fixed overhead costs 1,600 units 7,300 DLHS $76,650 2,300 units $62,400 $76, ose Required: 1-0. Calculate the direct labour-hours management will have expected to incur in light of the production volume achieved. CineMabus hours 1-b. Which amount is relevant for determining labour efficiency variance? Relevant for determining about icen aange 2 Calculate all the variable overhead variances. Indicate the effect of each variance by selecting for favourable, "U" for unfavourable, and "None for no effect.ezero variance) Variable overhead rate variance Variable overhead efficiency variance Total Vanatie overhead variance 3. Calculate all the fixed overhead variances, (Indicate the effect of each varlance by selecting for favourable, "U" for unfavourable, and "None" for no effect (ie, zero variance), Budget vanane Volume variance