Flapjack Corporation had 7,696 actual direct labor hours at an actual rate of $12.10 per hour. Original production had been budgeted for 1,100 units, but only 956 units were actually produced. Labor standards were 8.0 hours per completed unit at a standard rate of $12.98 per hour. The direct labor rate variance is

Delmar Incorporated uses a standard cost system. Labor standards are 2.00 hours per widget at $15.10 per hour. During August, Delmar Incorporated paid its workers $260,832 for 17,160 hours. Delmar Incorporated produced 8,780 widgets during August.   Required: Calculate the direct labor rate variance. Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).   Calculate the direct labor efficiency variance. Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).   Calculate the direct labor spending variance. Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).

Newbill Enterprises recently used 34,000 labor hours to produce 11,200 completed units. According to manufacturing specifications, each unit is anticipated to take 2.95 hours to complete. The company's actual payroll cost amounted to S673,200. If the standard labor cost per hour is $20.20, Newbill's labor rate variance is:

The standard costs and actual costs for factory overhead for the manufacture of 2,500 units actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours)3 hours 5.80 per hour Variable overhead 3 hours@ $2.00 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 The amount of the total factory overhead cost variance is: The amount of the factory overhead controllable variance is: The amount of the factory overhead volume variance is: