1- Direct Labor Variances

Bellingham Company produces a product that requires 6 standard hours per unit at a standard hourly rate of $8.00 per hour. If 3,600 units required 22,500 hours at an hourly rate of $7.60 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 Controllable Variance

Bellingham Company produced 1,800 units of product that required 3.5 standard hours per unit. The standard variable overhead cost per unit is $4.80 per hour. The actual variable factory overhead was $29,090. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. $

3-Factory Overhead Volume Variance

Dvorak Company produced 2,000 units of product that required 4.5 standard hours per unit. The standard fixed overhead cost per unit is $2.35 per hour at 9,600 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. $