9. What is the labor rate variance for March?

10. What is the labor efficiency variance for March?

11. What is the labor spending variance for March?

14.What is the variable overhead rate variance for March?

15. What is the variable overhead efficiency variance for March?

Preble Company manufactures one product. Its variable manufacturing overhead ls applied to production based on direct labor-hours and its standard cost card per unit is as follows: Direct materlals: 4 pounds at $9 per pound 36 Direct labor 3 hours at $15 per hour 45 Varlable overhead: 3 hours at $6 per hour 18 Total standard cost per unit 99 The planning budget for March was based on producIng and selling 26,000 units. However, during March the company actually produced and sold 31,000 units and Incurred the following costs a. Purchased 155,000 pounds of raw materlals at a cost of $1.20 per pound. All of this materlal was used ln production b. Direct laborers worked 56,000 hours at a rate of $16 per hour c. Total varlable manufacturIng overhead for the month was $524,720