Stack Co. uses a standard cost system for its production process and applies overhead based on

direct labor hours. The following information is available for August when Stack made 4,500

units:

Standard:

DLH per unit 2.50

Variable overhead per DLH $1.75

Fixed overhead per DLH $3.10

Budgeted variable overhead $21,875

Budgeted fixed overhead $38,750

Actual:

Direct labor hours 10,000

Variable overhead $26,250

Fixed overhead $38,000

1. Using the one-variance approach, what is the total overhead variance?

2. Using the two-variance approach, what is the controllable variance?

3. Using the two-variance approach, what is the noncontrollable variance?

4. Using the three-variance approach, what is the spending variance?

5. Using the three-variance approach, what is the efficiency variance?

6. Using the three-variance approach, what is the volume variance?

7. Using the four-variance approach, what is the variable overhead spending variance?

8. Using the four-variance approach, what is the variable overhead efficiency variance?

9. Using the four-variance approach, what is the fixed overhead spending variance?

10. Using the four-variance approach, what is the volume variance?