5747102/ 422/169404/tare Fatimah Almenhaly is a supervisor and the head of variance analysis for Eastern Michigan University's Food Services subdivision, Fatimah is attempting to zero in on the reasons behind differences between the Food Services' actual results and its flexible budget. The standard cost card for an individual serving is reproduced here: EMU Food Services Standard Cost Card Inputs Standard Standard Quantity/Hours Price/Rate Standard Cost Direct Materials 0.5 pounds $2.50/pound $ 1.25 Direct Labor 0.2 hours $10/hour $ 2.00 Variable Manufacturing Overhead 0.2 hours $12/hour $ 2.40 Total Standard Cost per Unit $ 5.65 At the end of the period, EMU Food Services' actual inputs and costs were determined to be: Actual Production 20,000 Actual Direct Materials Cost $ 27,000 Actual Direct Materials Purchased 11,000 Actual Direct Materials Used 10,500 Actual Direct Labor Hours 4,300 Actual Direct Labor Cost $ 44,000 Actual Variable Manufacturing O verhead $ 47,500 What will Fatimah find for EMU Food Services' Variable Overhead Rate Variance? 500 Favorable 3.600 Unfavorable 3,600 Favorable 4.100 Favorable