題組內容

(4) NTPU makes laptops. The fixed overhead costs for 2024 total $800,000. The company uses direct labor-hours for fixed overhead allocation and anticipates 200,000 hours during the year for 400,000 units. An equal number of units are budgeted for each month. During March, 32,000 laptops were produced and $72,000 was spent on fixed overhead. Determine the production-volume overhead variance for March, and indicate whether it is favorable or unfavorable.