1. The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.71 per hour Variable overhead 3 hours per unit @ $1.97 per hour Actual Costs Total variable cost, $17,800 Total fixed cost, $8,000 The variable factory overhead controllable variance is a.$1,002 favorable b.$1,252 favorable c.$0 d.$1,252 unfavorable

2. Use this information for Flapjack Corporation to answer the question that follow. Flapjack Corporation had 7,888 actual direct labor hours at an actual rate of $12.38 per hour. Original production had been budgeted for 1,100 units, but only 986 units were actually produced. Labor standards were 7.2 hours per completed unit at a standard rate of $12.75 per hour. Round your answer to the nearest cent. The direct labor time variance is $2,934.34 unfavorable $2,934.34 favorable $10,057.20 unfavorable $10,057.20 favorable