1.

Direct Labor Variances

Bellingham Company produces a product that requires 4 standard hours per unit at a standard hourly rate of $22.00 per hour. If 5,000 units required 20,800 hours at an hourly rate of $20.90 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

a. Direct labor rate variance	$
b. Direct labor time variance	$
c. Total direct labor cost variance	$

2.

Factory Overhead Volume Variance

Dvorak Company produced 4,100 units of product that required 4.5 standard hours per unit. The standard fixed overhead cost per unit is $2.20 per hour at 17,350 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. $ Favorable