Manufacturing overhead data for the production of Product H by Norland Company are as follows.
Overhead incurred for 54,000 actual direct labor hours worked $211,000
Overhead rate (variable $3; fixed $1) at normal capacity of 54,100 direct labor hours $4
Standard hours allowed for work done 50,200
Compute the total, controllable, and volume overhead variances.
Total overhead variance $ Favorable or Unfavorable
Overhead controllable variance $ Favorable or Unfavorable
Overhead volume variance $ Unfavorable or Favorable