OH variances whereas the predetermined variable overhead rate is $3 per direct labor...

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Accounting

OH variances
whereas the predetermined variable overhead rate is $3 per direct labor hour.
During July, 48,880 cars were registered in Bexar County, and 24,700 direct labor hours were worked in registering those vehicles. For the month, variable overhead was $72,020 and fixed overhead was $236,080.
Note: In answering the following questions, do not use negative signs with your answers.
a. Compute overhead variances using a four-variance approach.
b. Compute overhead variances using a three-variance approach.
c. Compute overhead variances using a two-variance approach.
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