Seacrest Company’s overhead rate was based on estimates of $1,176,000 for overhead costs and 117,600 direct labor hours. Seacrest’s standards allow 4 hours of direct labor per unit produced. Production in May was 2,485 units, and actual overhead incurred in May was $100,320. The overhead budgeted for 9,940 standard direct labor hours is $98,980 ($29,400 fixed and $69,580 variable).Compute the following:Total Overhead Variance -Overhead Controllable Variance -Overhead Volume Variance –

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