1.The following information pertains to Boomerang Company's direct labor for March: Standard DL hours-21,000; Actual DL hours - 20,000; Labor rate variance - P8,400 Favorable; Standard labor rate / hr is P6.30. What was the total actual labor cost for March?

2.In September, Cottons Company produced 1,000 units of product. 2,080 units of raw materials were used at a total cost of P303,680. The actual direct labor hours used were equivalent to 97.60% of the standard direct labor hours at a cost of P62,464. Cottons standard costs to produce one unit of its product in thousands is: a. 2 units of raw material at P150 per unit; b. 1/2 hour of DL at P125 per hour.

A) The direct labor rate variance is?

B) the direct labor efficiency variance is?

3.The following information pertains to Blue Lion Co's 202x manufacturing operations: Standard direct labor hours/unit is 2; Actual direct labor hours is 10,500; Number of units produced is 5,000; standard variable OH/ Hr is P3 and Actual variable OH is P28,000. The company's variable overhead efficiency variance must be?

4.The Six-C Corporation uses a standard costing system in which variable factory overhead is assigned to production on the basis of the number of machine setups. The following data pertain to one month's operations: Manufacturing overhead cost incurred - P70,000; Total Variable Overhead variance - P4,550 favorable; Standard machine setups allowed for actual production -3,550; Actual machine setups incurred - 3,500.

A) The standard variable overhead rate per machine setup is:

B)Using the data of Six-C Corporation, the variable overhead spending variance is: