1.Miller Mustard Company manufactures single-serve mustard packets used in fast-food restaurants. Stuart Miller, the company's CFO, prepared the following standard cost card for a box of mustard packets (100 packets in a box), based on expected production of 5,000 boxes.

Direct materials: $0.14

Direct labor: 0.05

Variable overhead: 0.03

Fixed overhead: 0.14

Total standard cost per box: $0.36

During the year, Miller Mustard actually produced 5,108 boxes and incurred $7,000 in fixed manufacturing overhead.

Calculate the fixed overhead spending variance.(If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Fixed overhead spending variance$

Favorable

Unfavorable

Not Applicable

2.The following information is available for Harrison's Hot Dogs:

Actual production: 11,760 packages

Budgeted production:12,500 packages

Standard direct labor hours: 1.51 direct labor hours per package

Actual direct labor hours:18,829

Standard variable overhead rate: $2 per direct labor hour

Actual variable overhead costs: $30,198

Calculate the variable overhead spending and efficiency variances.(Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Variable overhead spending variance$

Not Applicable

Unfavorable

Favorable

Variable overhead efficiency variance$

Not Applicable

Favorable

Unfavorable