15 Points Country Designs allocated fixed manufacturing overhead to production based on standard direct labor hours. Last month, the company reported the following actual results for the production of 1,300 flower pots: Purchased 18,510 pounds at a cost of $4.50 per pound; used 17.810 Amount U/F Direct materials pounds to produce 1.300 pots Worked 4.5 hours per flower pot (5.850 total DLH) at a cost of $16.00 per 1A. Variable MOH rate variance: Direct labor - hour 1B. Variable MOH efficiency variance: $7.20 per direct labor hour for total actual variable manufacturing 1C. Total variable MOH variance: Actual variable manufacturing.overhead ..... . overhead of $42.120 Actual fixed manufacturing overhead $49.500 Standard fixed manufacturing overhead allocated based on actual production. . . .. $52.000 2a. Fixed MOH budget variance: 2b. Fixed MOH volume variance: 1. Compute the three variable manufacturing overhead variances including the total. Indicate if each variance is favorable or unfavorable. 2C. Fixed MOH total variance: 2. Compute the three fixed variable manufacturing overhead variances including the total. Indicate if each variance is favorable or unfavorable. 13 pounds per pot at a cost of $4.00 per Direct materials (resin) . pound Direct labor 4.0 hours at a cost of $17.00 per hour Standard variable manufacturing overhead rate . . . . . $7.00 per direct labor hour Budgeted fixed manufacturing overhead . $50,000 Standard fixed MOH rate . $10.00 per direct labor hour (DLH)