441) Mirabito Inc. has provided the following data concerning one of the products in its standard em. Variable manufacturing overhead is applied to products on the basis of direct labor- cost system hours. Standard Quantity or Hours per Unit of Output 5.0 grams 0.30 hours 0.30 hours Standard Price Inputs Direct materials Direct labor or Rate S9.70 per gram $21.20 per hour $9.20 per hour Variable manufacturing overhead The company has reported the following actual results for the product for December: 6,000 units 31,700 grams $9.00 per gram $285,300 29,990 grams 1,760 hours S21.90 per hour $38,544 $8.80 per hour $15,488 Actual output Raw materials purchased Actual price of raw materials Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hours Actual direct labor rate Actual direct labor cost Actual variable overhead rate Actual variable overhead cost Required: a. Compute the materials price variance for December. b. Compute the materials quantity variance for December. c. Compute the labor rate variance for December. d. Compute the labor efficiency variance for December. e. Compute the variable overhead rate variance for December. f. Compute the variable overhead efficiency variance for December. 426) Mcinerney Jeep Tours operates jeep tours in the heart of the Colorado Rockies. The ets on two measures of activity (i.e., cost drivers), namely guests and ieeps. One vehicle used in one tour on one day counts as a jeep. Each jeep has one tour guide. The company uses the following data in its budgeting: Variable element pet element Fixed element element per per month per guest $ 91 jeep Revenue Tour guide wages Vehicle expenses Administrative expenses S 118 $ 61 3,900 S 8 S 2,600 S 1 In October, the company budgeted for 325 guests and 91 jeeps. The actual activity for the month was 340 guests and 96 jeeps. Required: Prepare the company's flexible budget for the actual level of activity in October 427) Billafuerte Jeep Tours operates jeep tours in the heart of the Colorado Rockies. The company bases its budgets on two measures of activity (i.c., cost drivers), namely guests and jeeps. One vehicle used in one tour on one day counts as a jeep. Each jeep has one tour guide. The company uses the following data in its budgeting: Variable Variable Fixed element element element per per month per guest 139 jeep Revenue S 176 S 42 Tour guide wages Vehicle expenses Administrative expenses 3,100 6 1,700 S 1 In July, the company budgeted for 496 guests and 233 jeeps. The actual activity for the month was 481 guests and 238 jeeps Required Prepare the company's planning budget for July