# Acc- gerhan company’s flexible budget for the units actually

Gerhan Company’s flexible budget for the units actually manufactured in May shows \$15,640 of total factory overhead; this output level represents 70% of available capacity. During May the company applied overhead to production at the rate of \$3.00 per direct labor hour (DLH), based on a denominator volume level of 6,120 DLHs, which represents 90% of available capacity. The company spent 5,000 DLHs and incurred \$16,500 of total factory overhead cost during May, including \$6,800 for fixed factory overhead.
What is the total factory overhead flexible-budget variance for Gerhan Company in May?
What is the factory overhead efficiency variance for Gerhan Company in May, under the assumption that the company uses a two-variance breakdown (decomposition) of the total overhead variance?
What is the variable factory overhead spending variance in May, assuming Gerhan uses a four-variance breakdown (decomposition) of the total overhead variance?
What is the factory overhead efficiency variance for May under the assumption that Gerhan uses a four-variance breakdown (decomposition) of the total overhead variance?
What is the fixed factory overhead spending variance in December for Gerhan Company?