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Question 24 Rondell Company uses a standard cost system. Indirect costs were budgeted at $193,800 plus $15 per direct labour hour. The overhead rate is based on 10,200 hours. Actual results were: Standard direct labour hours allowed 8,910 Actual direct labour hours 10,200 Fixed overhead $178,200 Variable overhead $175,400 Calculate the fixed overhead production volume variance. Fixed overhead production volume variance $ Favourable Calculate the variable overhead spending variance. Neither favourable nor unfavourable Unfavourable Variable overhead spending variance $ Calculate the variable overhead efficiency variance. Variable overhead efficiency variance $ Calculate the over- or underapplied overhead. Overhead under-applied $ over-applied