1. Devoto Inc. has provided the following data concerning one of the products in its standard cost system.

Inputs	Standard Quantity or Hours per Unit of Output	Standard Price or Rate
Direct materials	6.6 grams	$7.70 per gram

The company has reported the following actual results for the product for June:

Actual output		9,200	units
Raw materials purchased		64,500	grams
Actual cost of raw materials purchased	$	548,250
Raw materials used in production		60,710	grams

The raw materials quantity variance for the month is closest to:

$77 U

$85 F

$85 U

$77 F

2. Valera Corporation makes a product with the following standards for labor and variable overhead:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct labor		0.4	hours	$	21.00	per hour	$	8.40
Variable overhead		0.4	hours	$	6.00	per hour	$	2.40

The company budgeted for production of 5,300 units in July, but actual production was 5,400 units. The company used 2,130 direct labor-hours to produce this output. The actual variable overhead rate was $6.10 per hour. The company applies variable overhead on the basis of direct labor-hours.

The variable overhead efficiency variance for July is:

$183 F

$180 U

$180 F

$183 U