A. The standard costs and actual costs for direct materials for the manufacture of 2,240 actual units of product are as follows: Standard Costs Direct materials 2,240 kilograms @$8.60 Actual Costs Direct materials 2,300 kilograms The direct materials quantity variance is? Choose the correct answer below $413 favorable $516 unfavorable $516 favorable $413 unfavorable B. The following data relate to direct labor costs for the current period: Standard costs 7,200 hours at $11.30 Actual costs 6,400 hours at $10.80 What is the direct labor time variance? Choose the correct answer below $9,040 unfavorable $8,640 favorable $8,640 unfavorable $9,040 favorable C. The following data relate to direct labor costs for the current period: Standard costs 7,300 hours at $11.10 Actual costs 6,000 hours at $10.30 What is the direct labor rate variance? Choose the correct answer below $19,230 unfavorable $4,800 favorable $19,230 favorable $14,430 favorable D. Flapjack Corporation had 7,841 actual direct labor hours at an actual rate of $12.20 per hour. Original production had been budgeted for 1,100 units, but only 974 units were actually produced. Labor standards were 7.9 hours per completed unit at a standard rate of $13.10 per hour. The direct labor rate variance is? Choose the correct answer below $7,056.90 unfavorable $7,056.90 favorable $1,356.43 unfavorable $1,356.43 favorable E. Use this information for Flapjack Corporation to answer the question that follow. Flapjack Corporation had 7,992 actual direct labor hours at an actual rate of $12.26 per hour. Original production had been budgeted for 1,100 units, but only 999 units were actually produced. Labor standards were 7.3 hours per completed unit at a standard rate of $12.75 per hour. Round your answer to the nearest cent. The direct labor time variance is? Choose the correct answer below $3,900.10 unfavorable $3,900.10 favorable $8,916.08 unfavorable $8,916.08 favorable F. Use this information to answer the question that follow. The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.74 per hour Variable overhead 3 hours per unit @ $1.96 per hour Actual Costs Total variable cost, $18,100 Total fixed cost, $7,900 The fixed factory overhead volume variance is? Choose the correct answer below $1,480 unfavorable $1,480 favorable $0 $1,850 unfavorable