The Budgeted Fixed OH rate is based on the expected operating level of 8,000 units per month.

During the month, Hottie produced 9,000 units and used 31,000 Direct Labor Hours.

Actual Variable Overhead costs were $136,500. Actual Fixed Overhead costs were $73,500.

A) What was the Variable OH Spending Variance?

B) What was the Variable OH Efficiency Variance?

C) What was the Fixed OH Spending Variable?

D) What was the Fixed Overhead Volume Variance?

E) What was the Total Controllable Overhead Variance?

\begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Costs } & \multicolumn{1}{c|}{ Standard } & \multicolumn{1}{c|}{ Actual } \\ \hline Direct Materials & 15 pounds @ $4/ pound & 138,000 pounds at $3.75/ pound \\ \hline Direct Labor & 3 hours @ $15/ hour & 31,000 hours at $15.10/ hour \\ \hline Overhead & 3 hours @ \$8/hour & $210,000 \\ \hline Actual Units Produced & & 9,000 \\ \hline \end{tabular}