deiveries. Roctand has gathered the foiloning actual data on last vear's delivery operatisns: flequired: 3. Calculate the standard fised overtwead rate hased en budgeted fred overhead and oractical capacity: 2. Compute the fised overhead spending and volume vanances. foter amouets at porition numbers and uelect Favorasie or Unfavseatie. Spending variante 1 Volume variance 1