3 12. (30 Points, 10 Pts for a, b, 5 pts for e, d) ABC Company manufactures jeans. In June, ABC made 1200 pairs of jeans, but had bodgeted production at 1400 pairs of base for overhead costs is direct labor hours. The following additional data is available for the month: 50-60 per DLHI 2.00 DLHr per jean 2,520 DLH: $1,512 S0.25 per DLH: $700 $750 Variable overhead cost standard Direct labor efficiency standard Actual amount of direct labor hours Actual cost of variable overhead Fixed overhead cost standard Budgeted fixed overhead Actual cost of fixed overhead Calculate the following variances, with F/U: a. Variable overhead cost variance b. Variable overhead efficiency variance c. Total variable overhead variance d. Fixed overhead cost variance toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)