Bade Midwifery's cost formula for its wages and salaries is $1,230 per month plus $240 per birth. For the month of October, the company planned for activity of 105 births, but the actual level of activity was 101 births. The actual wages and salaries for the month was $26,470. The activity variance for wages and salaries in October would be closest to:

At Laramie, the standard quantity of labor is 26 hours per refrigeration unit. The standard wage rate is $34. In July, the company produced 79 refrigeration units and incurred 2,020 labor hours at a cost of $60,600.Calculate the labor rate variance and the labor efficiency variance. Indicate whether the variances are favorable or unfavorable. (Round intermediate calculations to 2 decimal places, e.g. 14.37 and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.) Labor Rate Variance   $enter labour rate variance in dollar amount    favorable, unfavorable, or neither (same questions for labor efficiency variance)                                                            Labor Efficiency Variance   $enter labour efficiency in dollar amount

Vaughn Paints manufactures artist's oil paints. Each 40 ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $8.50 per direct labor hour. In September, Vaughn incurred 11,710 direct labor hours at a cost of $100,070 to produce 140,700 tubes of paint. Calculate Vaughn's direct labor rate variance for September. (Round intermediate calculations to 5 decimal places, e.g. 1.24638 and final answer to O decimal places, e.g. 5,275.) Direct labor rate variance $ Unfavorable

Sheridan Company's standard labor cost per unit of output is $22.00 (2.00 hours x $11 per hour). During August, the company incurs 2.420 hours of direct labor at an hourly cost of $12.10 per hour in making 1,100 units of finished product. Compute the total, price, and quantity labor variances. (Round answers to 2 decimal places, e.g. 52.75.) Total labor variance Labor price variance $ $ Labor quantity variance $ Unfavorable Unfavorable Unfavorable V