1.

Calhoun Company has a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of $14 per hour. During March, employees worked 13,100 hours. The direct labor rate variance was $9,170 favorable, the direct labor efficiency variance was $15,400 unfavorable. What was the actual payroll?

	a.	$183,400
	b.	$168,000
	c.	$174,230
	d.	$192,570

2.

Wissota Co. applies overhead based on direct labor hours. The variable overhead standard is 4 hours at $6 per hour. During February, Wissota Co spent $56,700 for variable overhead. 9,150 labor hours were used to produce 2,400 units. What is the variable overhead rate variance?

	a.	$1,800 unfavorable
	b.	$1,800 favorable
	c.	$2,700 favorable
	d.	$900 favorable