31) DM=6 DL= 3 FOH= 7. Find conversion costs 32) Estimated FOH= 800, estimated direct labor hours= 100 Blue Suit used 6 hours. Find applied FOH. 33) Actual FOH= 70, applied FOH= 65, In the Dec 31 adjustment entry, what do we debit for the 5 difference ? Standard Costing Questions 34) Price var = 25 fav, quant var = 19 unf. Find the total var (indicate dollar amount and favor