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Question 1: A company planned to spend $2 per pound and use 5 pounds per widget, but actually spent $3 per pound and used 4 pounds per widget. The company planned to make 1,000 widgets but actually made 800 widgets. What is the materials usage variance? Question 2: A company planned to spend $10,000 on labor to make 500 units and budgeted a wage rate of $10 per hour. The company actually spent $12,000 to pay for 1,280 hours to make 600 units. What is the direct labor efficiency variance? Question 3: Beginning inventory is zero. Fixed manufacturing overhead costs are $50,000. Direct materials are $10 per unit. Direct laboris $15 per unit. Variable manufacturing overhead is $15,000 in total. The company makes 3,000 units. Non- manufacturing costs are $4,000 fixed and a $2 per unit sales commission. The sales price is $80 per unit. The company sells 2,800 units. What is the cost of ending inventory under Variable Costing? Question 4: A company incurs fixed costs of $400,000, which is $20,000 over budget. The company allocates fixed overhead based on budgeted units, and the company planned to produce 50,000 units. The company actually produced 55,000 units. What is the volume variance? Question 5: A company planned to spend $10,000 on labor to make 500 units and budgeted a wage rate of $10 per hour. The company actually spent $12,000 to pay for 1,260 hours to make 600 units. The company planned to spend $2 per pound and use 5 pounds per unit, but actually spent $3 per pound and used 4 pounds per unit. The company budgeted $100,000 in overhead, but actually incurred $110,000 in overhead. Overhead is allocated based on direct labor hours. What is the cost per unit under Normal Costing