Clifford Knapp Manufacturing applies variable manufacturing overhead to production on the basis of \($5\) per direct labor hour. The labor efficiency standard is two hours per finished unit. Last month the company produced 11,000 units and used 22,400 direct labor hours. Actual variable overhead cost incurred totaled $111,700.

Required:

a. Determine the variable manufacturing overhead spending variance.

b. According to the appropriate standard, how many direct labor hours should it have taken to produce the 11,000 units?

c. Determine the direct labor efficiency variance in hours.

d. Determine the variable manufacturing overhead efficiency variance in dollars.