Answer the next three questions using the following information: Filmore Company produces a lightweigh tablet that is popular with college students. Filmore was planning to product 900 tablets in March, but they ended up producing 920 tablets. Filmore uses a standard costing. Its standards of production, March Master (static planning) budget, and actual results are listed below: Direct Materials Direct Labor Variable MOH Fixed MOH Standards $5.40 per yard ? per DLH $2.00 per DLH $5.50 per DLH March Master Actual costs Budget incurred 24,300 $23,050 $ 20.250 $21,500 2,700 ? 7,425 $7,800 Manufacturing overhead (MOH) is applied to production on the basis of direct labor-hours (DLH). Selected information relating to the month's production is given below: Actual direct labor-hours 1,400 DLHS The difference between standard and actual variable cost per tablet produced during March was $0.20 favorable. 16 Variable MOH rate variance is A. $40 Favorable B $806 Unfavorable C $806 Favorable D $766 Unfavorable E None of the above 1 17 Direct labor wage efficiency variance is: A $300 Unfavorable B. $550 Favorable C. $800 Favorable $500 Unfavorable None of the above Continuing Filmore: 18 Fixed MOH is: A. Overapplied by B. Underapplied by C. Overapplied by D. Underapplied by E. None of the above $ S. S 450.00 210.00 825.00 375.00 19 At the beginning of October, the following was determined for a particular product Standard Quantity of material per unit produced 10.0 lbs. Standard Price of material $ Budgeted Units to be produced 6,000 units 2.00 per The following data pertain to operations concerning the product for October: Actual Cost of materials purchased $ 150,000 Beginning Materials Inventory 1,500 lbs. Ending Materials Inventory 2,500 lbs. Actual Units Produced 8.000 units Materials Purchase Price Variance 15,000 Favorable A. What was the Materials.Quantity Variance for October? $3,000 Unfavorable B. S5,000 Unfavorable CA SI5,000 Unfavorable D. $27.000 Favorable E. None of the above