Question - Jackson Company's overhead rate was based on estimates of $198,000 for overhead costs and 18,000 direct labour hours. Jackson's standards allow 5 hours of direct labour per unit produced. Production in May was 830 units, and actual overhead incurred in May was $19,000. The overhead budgeted for 4,150 standard direct labour hours is $29,750 ($9,000 fixed and $20,750 variable).
Calculate the total overhead variance, overhead budget variance, and overhead volume variances.