What is the bottom portion?? Under Volume Variance?

Expected production volume Production level achieved Volume Variance Variable overhead costs Indirect materials Indirect labor Power Maintenance otal variable overhead costs Fixed overhead costs DepreciationBuilding DepreciationMachinery Taxes and insurance Supervisory salaries otal fixed overhead costs Total overhead costs Volume Variance udgeted (flexible) overhead Standard overhead applied Volume variance Total overhead variance Overhead Variance Report For Month Ended October 31 75% of capacity 75% of capacity o variance Flexible Bud et Actual Results 15,000 75,000 15,000 30,000 135,000 25,000 70,000 18,000 251,500 364,500 499,500 41 ,400 176,900 17,250 34,500 270,050 25,000 94,500 16,200 251 ,500 387 ,200 657 ,250 Variances 26,400 101 ,900 2,250 4,500 135,050 O 24,500 1 ,800 22,700 Favorable/Unfavorable nfavorable nfavorable nfavorable nfavorable nfavorable o variance nfavorable avorable o variance nfavorable 157,750 Unfavorable 499,500 499,500