variable overhead efficiency variance, variable overhead spending variance. QUESTION 9 The Littlefield Company applies manufacturing overhead costs to products on the basis of direct labor hours. The standard cost card shows that 12 direct labor-hours are required per unit of product. For August, the company budgeted to work 360,000 direct labor-hours and to incur the following total manufacturing overhead costs: Total fixed overhead costs $475,200 Total variable overhead costs $396,000 During August, the company completed 28,000 units of product, worked 344,000 direct labor-hours, and incurred the following total manufacturing overhead costs: Total fixed overhead costs $461,200 Total variable overhead costs $395,600 The denominator activity in the predetermined overhead rate is 360,000 direct labor hours. (Note that this is the same data that was provided for the previous question.) The fixed overhead volume variance for August is: $17.200 U. $19.920 F $19,920 U. $31,680 U QUESTION 10 The Littlefield Company applies manufacturing overhead costs to products on the basis of direct labor hours. The standard cost card shows that 12 direct labor-hours are required per unit of product. For August, the company budgeted to work 360,000 direct labor hours and to incur the following total Click Save and Subnuit to save and submit. Click Save All Answers to save all answers