[NYaccountingstudent]

i got the answers to this question through trial and error but i still dont fully understand it. can someone explain how i got these answers if its not too much explaining to do. if its too much than just do A

The manager of the Texas Department of Transportation has determined that it typically takes 30 minutes for the department’s employees to register a new car. In Bexar County, the predetermined fixed overhead rate was computed on an estimated 10,000 direct labor hours per month and is $9 per direct labor hour, whereas the predetermined variable overhead rate is $3 per direct labor hour.

During July, 18,800 cars were registered in Bexar County and 9,500 direct labor hours were worked in registering those vehicles. For the month, variable overhead was $27,700 and fixed overhead was $90,800.

A. Compute overhead variances using a four-variance approach.

VOH Spending Variance $

VOH Efficiency Variance $

Total VOH Variance $

FOH Spending Variance $

FOH Volume Variance $

Total FOH Variance $

B. Compute overhead variances using a three-variance approach.

OH Spending Variance $

OH Efficiency Variance $

OH Volume Variance $

Total OH Variance $

c. Compute overhead variances using a two-variance approach.

Budget Variance $

Volume Variance $

Total OH Variance $