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Juhasz Corporation makes a product with the folllowing standards for direct labor and variable overhead: Standard Quantity Standard Price or or Hours Rate Direct labor 0.50 hours $25.00 per hour $ 4.50 per hour Variable overhead 0.50 hours In August the company produced 8,400 units using 4,300 direct labor-hours. The actual variable overhead cost was $18,060. The company applies variable overhead on the basis of direct labor-hours. The variable overhead efficiency variance for August is: Multiple Choice $450 U $420 U $420 F $450 F A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours. Standard hours per unit of output Standard variable overhead rate 4.80 DLHS $ 11.60 per DLH The following data pertain to operations for the last month: Actual direct labor-hours 8,700 DLHS Actual total variable manufacturing overhead $95,950 cost Actual output 1,700 units What is the variable overhead rate variance for the month? Multiple Choice $5,251 U $4,970 U $5,251 F $4,970 F Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.20 hours per unit. The variable overhead rate standard is $9.90 per hour. In January the company produced 4,800 units using 1,040 direct labor-hours. The actual variable overhead rate was $9.80 per hour The variable overhead efficiency variance for January is Multiple Choice $792 F $784 U $792 U $784 F