Saturn Glassware Company has the following standards and flexible-budget data.

Standard variable-overhead rate... $6.00 per direct-labor hour

(LO 5) Standard quantity of direct labor.............. 2 hours per unit of output Budgeted fixed overhead.....ccccccccscrees $100,000 [ x eXcel Budgeted output ...... Schaal aero CRE 25,000 units ‘ a mhhe.com/nilton4e i d The company had the following actual results for April:

Actual variable OVErnG€d........:ccecreeccesreees $327,500 Actual fixed OVErn€€d.......cccccceccsseeecereteee $97,000 Actualidirect labor tettennuacaet nta ne 50,000 hours PSOTHUQ I ORM OUT DE ic ts charge eae dee 20,000 units Required ee xaxGa Ganpoa) Love K2X62QC2Y o05) Y o000- AQ900 % >$
Use the variance formulas to compat the following variancees. eeInd ) whether each aa ee1S ng e able or unfavorable where appropriate.

a. Variable-overhead spending variance. fAct- Buk 32 7So — (: hides ye ecaesea)

b. Variable-overhead efficiency variance. (4, —A g! SVK Gay- SsH )- (,00 (Se000~Y 3003)B beobo Ul]

c. Fixed-overhead budget variance. Act- Gud 97900 - 1290°2= Zo00 F

d. USS Og is oe variance.