50. Hurren Corporation makes a product with the following standard costs:

The company applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased.

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Part 1) The variable overhead efficiency variance for June is:

a. $200 U

b. $200 F

c. $185 F

d. $185 U

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Part 2) The variable overhead rate variance for June is: (Round your intermediate calculations to 2 decimal places.)

a. $1,350 F

b. $1,365 U

c. $1,350 U

d. $1,365 F

Inputs Standard Quantity Standard Price Standard Cost or Hours or Rate Per Unit $35.20 $8.00 per gram Direct materials 4.4 grams 0.7 hours $19.00 per hour $13.30 Direct labor................... $2.80 Variable overhead 0.7 hours $4.00 per hour The company reported the following results concerning this product in June. 6,600 units Originally budgeted output 6,500 units Actual output Raw materials used in production 28,380 grams 4,500 hours Actual dircct labor-hours Purchases of raw materials 31,800 grams S8.10 per gram Actual pricc of raw materials purchased...... S19.900 per hour Actual direct labor rate S3.70 per hour Actual variable overhead rate