#1 compute the direct materials price variance for the year.

#2 compute the fixed overhead spending variance

#3 compute the fixed overhead spending variance for october

The Atlanta Company uses a standard cost system in which manufacturing overhead costs are applied to units of the company's single product on the basis of direct labor-hours (DLHS). The standard cost card for the product follows: Standard Cost Card-per unit of product: Direct Materials, 4 yards at $3.50 per yard Direct Labor, 1.5 DLHs at $8 per DLHI Variable Overhead, 1.5 DLHs at $2 per DLH Fixed Overhead, 1.5 DLHs at $6 per DLH The following data pertain to last year's activities: . The company manufactured 18,000 units of product during the year. A total of 70,200 yards of material was purchased during the year at a cost of $3.75 per yard. All of this material was used to manufacture the 18,000 units. The company worked 29,250 direct labor-hours during the year at a cost of $7.80 per hour. The budgeted activity level was 22,500 direct labor-hours. Budgeted fixed manufacturing overhead costs were $135,000 while actual manufacturing overhead costs were $133,200. Actual variable manufacturing overhead costs were $61,425. . . . The Dodge Company makes and sells a single product and uses a standard cost system in which manufacturing overhead costs are applied to units of product on the basis of direct labor-hours. The standard cost card shows that 5 direct labor-hours are required per unit of product. The Dodge Company had the following budgeted and actual data for the year: Actual Budgeted 33,000 30,000 157,500 150,000 Units produced Direct labor-hours Variable overhead costs Fixed overhead costs $136,500 $120,000 $ 78,000 $175,000 Compute the fixed overhead spending variance. Able Control Company, which manufactures electrical switches, uses a standard cost system in which manufacturing overhead costs are applied to units of product on the basis of direct labor-hours (DLHs). The standard overhead costs are shown below: Variable overhead (5 DLHS @ $8.00 per DLH) Fixed overhead (5 DLHs @ $12.00 per DLH) $40 $60 "Based on 300,000 DLHS per month. The following information is available for the month of October: . Plans had called for the production of 60,000 switches. 56,000 switches were actually produced. 275,000 direct labor-hours were worked at a total cost of $2,550,000. Actual variable overhead costs were $2,340,000. Actual fixed overhead costs were $3,750,000. . Comuto the fixed overhead spending variance for October