112. ARB Inc. had these data of variable factory overhead during February 2023. Standard DL hours /unit 2.8 Standard variable OH/hour P16.30 Actual variable overhead Actual DL hours P127,300 7,600 2,500 units produced Variable overhead spending variance for the month? A. P3,150 F C. P10,050 U D. P13,200 U B. P3,420 U

Standard Actual Variable overhead rate $3.35     Fixed overhead rate $1.80     Hours 18,900   17,955* Fixed overhead $46,000     Actual variable overhead   $67,430  Total factory overhead   $101,450  *Actual hours are equal to standard hours for units produced. The fixed factory overhead volume variance is

During March 2022, Vaughn Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary data.     Actual   Standard       Job Number   Hours   Costs   Hours   Costs   Total Variance A257   220   $5,500   226   $5,650   $150  F A258   470   13,160   450   11,250   1,910  U A259   320   8,320   318   7,950   370  U A260   100   2,400   92   2,300   100  U Total variance                   $2,230  U Analysis reveals that Job A257 was a repeat job. Job A258 was a rush order that required overtime work at premium rates of pay. Job A259 required a more experienced replacement worker on one shift. Work on Job A260 was done for one day by a new trainee when a regular worker was absent.Prepare a report for the factory supervisor on direct labor cost variances for March.

119. Fixed overhead efficiency variance is nearest toA. P710 U B. P730 UC. P740 UD. P790 U