(Variance analysis with unknowns) Dennis Green Co. produces neon signs. The company’s standard costs for labor and overhead follow:

Calculate the amounts for the following unknowns:

a. Total applied factory overhead

b. Volume variance C. Variable overhead spending variance

d. Variable overhead efficiency variance

e. Total actual overhead

f. Number of units manufacturedLO.1

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Direct labor (4 hours $12 per hour) $ 48 Factory overhead (10,000 DLH expected capacity) Variable (4 hours @ $16 per direct labor hour) Fixed (4 hours @ $8 per direct labor hour) 64 32 $144 Total unit conversion cost The following information is available for December when 8,000 standard la- bor hours were used: Labor rate variance $ 4,500 U Labor efficiency variance Actual variable overhead Actual fixed overhead 12,000 U 154,000 79,000