Oneida Metal manufactures stainless steel boxes to house sophisticated communications integrated circuit boards for the defense industry. Oneida cuts the metal, bends it to form the chassis and top, punches holes, and drills and taps holes for screws. Oneida uses a standard cost system. Manufacturing overhead is assigned to jobs using standard direct labor hours. Before the year begins, Oneida uses a flexible manufacturing overhead budget and estimates the annual fixed manufacturing over-head and the budgeted variable overhead rate per direct labor hour. In the current year, Oneida started and completed four jobs. The following table summarizes the four jobs started and completed this year.

There were no beginning or ending work- in- process inventories. Budgeted variable overhead was estimated to be $ 8 per direct labor hour. The following table summarizes the operating results and standards for the year:
Actual direct labor wages paid ........... $ 519,000
Annual budgeted direct labor hours ......... 19,000
Standard direct labor wage rate per hour...... $ 31
Actual manufacturing overhead incurred ...... $ 406,400
Manufacturing overhead rate per direct labor hour ... $ 20

Required:
Calculate the following:
a. Total direct labor efficiency variance (sum over the four jobs).
b. Total direct labor wage rate variance (aggregate over the four jobs).
c. Budgeted annual fixed manufacturing overhead.
d. Manufacturing overhead spending variance.
e. Manufacturing overhead efficiency variance.
f. Manufacturing overhead volumevariance.

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Number of Units in the Job Srandard Direct Labor Hours per Unit Actual Direet Labor Hours Used in the Job Job W 1,000 2,000 1,000 2,000 2,100 6,200 900 8,100