1. Blackman Company manufactures a product that has a standard direct labor cost of four hours per unit at $24 per hour. When producing 6,000 units, the foreman used a different crew than usual, resulting in a total labor cost of $26 per hour for 22,000 hours. Calculate labor variances and discuss the foreman's decision to use a different crew.

2. The following data refers to the manufacturing activities of the Strauss Company for the first quarter of the current year:

Standard activity (in units)	30,000
Actual production (units)	24,000
Budgeted Fixed Manufacturing Overhead	$36,000
Variable overhead rate (per unit)	$ 4.00
Actual Fixed Manufacturing Overhead	$37,200
Actual Variable Manufacturing Overhead Costs	$88,800

Calculate the overhead budget variance and the overhead volume variance. (Assume overhead costs are applied based on units produced.)

3. Assume that actual production in question 2 was 26,000 units instead of 24,000. What was the overhead volume variance?