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Answer (A) is correct . Two-way analysis computes only two overhead variances: the budget (controllable) variance and the volume variance. The product of the variable overhead rate and the standard direct labor hours allowed for capacity attained is the budgeted variable overhead. The budgeted fixed overhead is then added to the budgeted variable overhead, giving the total budgeted overhead for the standard input allowed for actual output. The difference between the actual overhead and budgeted total overhead is the budget (controllable) variance. Actual overhead equals $220,500. Budgeted variable overhead equals $2 per hour ($72,000 ÷ 36,000 DLH). Thus, budgeted variable overhead based on standard hours allowed equals $63,000 ($2 × 31,500 DLH). The total budgeted overhead is $225,000 ($63,000 + $162,000 FOH). The variance is $4,500 favorable ($225,000 – $220,500) because budgeted overhead exceeds actual overhead.

Answer (B) is incorrect because The amount of $7,500 is based on the DLH worked (33,000).
Answer (C) is incorrect because The amount of $7,500 is based on the DLH worked (33,000).
Answer (D) is incorrect because The amount of $13,500 is based on normal capacity of 36,000 DLH.