20. Flapjack Corporation had 8,002 actual direct labor hours at an actual rate of $12.00 per hour. Original production had been budgeted for 1,100 units, but only 994 units were actually produced. Labor standards were 7.6 hours per completed unit at a standard rate of $12.86 per hour.

The direct labor rate variance is

a.$6,881.72 unfavorable

b.$6,881.72 favorable

c.$5,577.18 unfavorable

d.$5,577.18 favorable

21. Flapjack Corporation had 7,768 actual direct labor hours at an actual rate of $12.08 per hour. Original production had been budgeted for 1,100 units, but only 971 units were actually produced. Labor standards were 7.1 hours per completed unit at a standard rate of $12.75 per hour.

Round your answer to the nearest cent.

The direct labor time variance is

a.$5,227.86 unfavorable

b.$5,227.86 favorable

c.$11,142.23 unfavorable

d.$11,142.23 favorable

22. The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows:

	Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.70 per hour
Variable overhead	3 hours per unit at $1.90 per hour
Actual Costs
Total variable cost, $18,200
Total fixed cost, $8,100

The variable factory overhead controllable variance is

a.$0

b.$3,950 unfavorable

c.$3,160 favorable

d.$3,950 favorable