Martin Company uses a two-way analysis of overhead variances. Selected data for September 2012 production activity are as follows:Actual variable factory overhead P 196,000 Standard direct labor hours 33,000 Variable overhead rate per DLH P6.00 Actual direct labor hours 32,000 Assuming that budgeted fixed overhead costs are equal to actual fixed costs, the controllable variance for September 2012

I. Krueger Corporation in Washington, D.C., U.S., recently implemented a standard cost system. The company's cost accountant has gathered the following information needed to perform a variance analysis at the end of the month: Standard Cost Information Direct materials.... Quantity allowed per unit . Direct labor rate..... Hours allowed per unit .. Fixed overhead budgeted . Normal level of production .. Variable overhead application rate . Fixed overhead application rate ($12,000 _ 1,200 units)... 10.00 per unit Total overhead application rate.. $5 per pound .100 pounds per unit $20.00 per hour 2 hours per unit $12,000 per month . 1,200 units $ 2.00 per unit $12.00 per unit Actual Cost Information Cost of materials purchased and used ... Pounds of materials purchased and used . Cost of direct labor .... $468,000 .104,000 pounds $46,480 2,240 hours Hours of direct labor.. arre$2,352 .$12,850 Cost of variable overhead . Cost of fixed overhead . Volume of production ..1,000 units…

The following information was gathered for Larsen Corp. for the year ending 20xx.   Budgeted direct labor hours                    15,500 Actual direct labor hours                         16,200 Budgeted factory overhead cost              $73,625 Actual factory overhead cost                   $74,990   -Assume direct labor hours is the cost driver   Required: What is the amount of over/underapplied overhead ? Is the variance over or under estimated ?

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