23) Management at Zeta Fire Alarms has calculated the following variances: Direct materials cost variance Direct materials efficiency variance Direct labor cost variance Direct labor efficiency variance Total variable overhead variance $ 9,000 U 36,000 F 15,000 F 13,500 U 8,500 F 3,000 F Total fixed overhead variance What is the firm's total direct materials variance? A) $1,500 F B) $6,000 F C) $11,500 F D) $27,000 F 24) Elite Brands uses standard costs for its manufacturing division. Standards specify 0.1 direct labor hours per unit of product. At the beginning of the year, the static budget for variable overhead costs included the following data: Production volume Budgeted variable overhead costs Budgeted direct labor hours 6,000 units $13,500 610 hours At the end of the year, actual data was: Production volume Actual variable overhead costs Actual direct labor hours 4,100 units $15,200 505 hours How much is the standard cost per direct labor hour for variable overhead? A) $22.13 per direct labor hour B) $24.92 per direct labor hour C) $26.73 per direct labor hour D) $32.93 per direct labor hour