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The Following Information Is Available from the Ryan Company Assuming That Ryan Uses a Three-Way Analysis of Overhead Variances,what

question 95

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The following information is available from the Ryan Company:
 Actual OH$15,00 Fixed OH expenses, actual $7,200 Fixed OH expenses, budgeted $7,000 Actual hours 3,500 Standard hours 3,800 Variable OH rate per DLH $2.50\begin{array}{ll}\text { Actual } \mathrm{OH} & \$ 15,00 \\\text { Fixed } \mathrm{OH} \text { expenses, actual } & \$ 7,200 \\\text { Fixed } \mathrm{OH} \text { expenses, budgeted } & \$ 7,000 \\\text { Actual hours } & 3,500 \\\text { Standard hours } & 3,800 \\\text { Variable OH rate per DLH } & \$ 2.50\end{array}

Assuming that Ryan uses a three-way analysis of overhead variances,what is the overhead spending variance?


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