2. Frogue Corporation uses a standard cost system. The following information was provided for the period that just ended: Actual price per kilogram Actual kilograms of material used Actual hourly labor rate Actual hours of production Standard price per kilogram Standard kilograms per completed unit Standard hourly labor rate Standard time per completed unit Actual total factory overhead Actual fixed factory overhead Standard fixed factory overhead rate Standard variable factory overhead rate Maximum plant capacity Units completed during the period $2.50 31,000 $18.10 4,900 labor hrs. $2.80 6 kilograms $18.00 1 hr. $34,900 $18,000 $1.20 per labor hour $3.80 per labor hour 15,000 hours 5,000 Required: Compute the variable factory overhead controllable variance 3. The condensed product line income statement for Dinner Ware Company is as follows: Dinner Ware Company Product Line Income Statement BOWLS PLATES Sales $1,500,000 $2,350,000 Cost of goods sold (900,000) (1,400,000) Gross profit $600,000 $950,000 Selling and Administrative expenses 270,000) (700,000) Operating Income (loss) $330,000 $250,000 CUPS $975,000 780,000) $195,000 (300.000) S(105,000) Fixed costs are 40% of the cost of goods sold and 18% of the selling and administrative expenses . Required: Prepare a Differential Analysis report for all three products