This is the same information as the prior two questions. Overhead is applied based on direct labor hours. Budgeted Direct Labor Hours SP for Variable Overhead Actual Variable Overhead SQ x SP for Variable Overhead SQ x SP for Fixed Overhead Budgeted Fixed Overhead Actual Fixed Overhead Actual Direct Labor Hours 6,500 $1.70 $12.960 $11,560 $23, 120 $22,100 $24,000 6,500 The fixed overhead volume variance was 51,900 Unfavorable $1,020 Unfavorable $1,900 Favorable $1,020 Favorable Cannot be determined