2) Still Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

Direct materials: 10 pounds at $8.00 per pound............................ $80.00

Direct labor: 4 hours at $14 per hour......................................... 56.00

Variable overhead: 4 hours at $5 per hour.................................. 20.00

Total standard cost per unit...................................................... $156.00

The planning budget for April was based on producing and selling 50,000 units. However, during April the company actually produced and sold 60,000 units and incurred the following costs:

Purchased 320,000 pounds of raw materials at a cost of $7.50 per pound. All of this material was used in production.

Direct laborers worked 220,000 hours at a rate of $15.00 per hour.

Total variable manufacturing overhead for the month was $561,000.

Required:

What direct labor cost would be included in the companys flexible budget for April?

What is the labor rate variance for April?

What is the labor efficiency variance for April?

What is the labor spending variance for April?