6.The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output	5.10	hours
Standard variable overhead rate	$11.20	per hour

The following data pertain to operations for the last month:

Actual hours	8,600	hours
Actual total labor cost	$95,980
Actual output	1,600	units

What is the variable overhead efficiency variance for the month? (Do not round intermediate calculations.)

	$7,093 U
	$2,532 U
	$4,928 U
	$7,093 F

7.The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output	3.30	hours
Standard variable overhead rate	$10.65	per hour

The following data pertain to operations for the last month:

Actual hours	9,300	hours
Actual total labor cost	$95,790
Actual output	2,600	units

What is the variable overhead rate variance for the month? (Do not round intermediate calculations.)

	$3,255 F
	$3,536 U
	$3,255 U
	$3,536 F

8.The auto repair shop of Empire Motor Sales uses standards to control labor time and labor cost in the shop. The standard time for a motor tune-up is 3.7 hours. The record showing time spent in the shop last week on tune-ups has been misplaced; however, the shop supervisor recalls that 70 tune-ups were completed during the week and the controller recalls that the labor rate variance on tune-ups was $87, favorable. The shop has a set standard labor rate of $9 per hour for tune-up work. The total labor variance for the week on tune-up work was $93, unfavorable.

The actual hourly rate of pay for tune-up work last week was:

	$8.70 per hour
	$9.00 per hour
	$9.30 per hour
	cannot be computed with the given information

9.The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August: