Assume the following information appears in the standard cost card for a company that makes only one product 00% Direct materiala Direct labor Variable manufacturing overhead Quantity or standard Post Hate 5 pounds $ 11.00 per pound 2 hours $16.70 per hour 2 hours $ 3.00 per hour 55.00 $33,40 $ 6.00 During the most recent period, the following additional information was available: 20,000 pounds of material was purchased at a cost of $10.50 per pound All of the material that was purchased was used to produce 3.900 units, 8.000 direct labor-hours were recorded at a total cost of $132.000 What is the direct labor rate variance? Multiple Choice 100% 5800F Japse $800U $1,600 F $1,600 u Assume the following: The variable portion of the predetermined overhead rate is $1.30 per direct labor-hour. The standard labor-hours allowed per unit of finished goods is 3 hours. The actual quantity of labor hours worked during the period was 44.000 hours The total actual variable manufacturing overhead cost for the period was $63,000 . The company produced 15,000 units of finished goods during the period. What is the variable overhead efficiency variance? 9.20 Multiple Choice $1,300 U $1,300 F pie Choice 29-17 $1,300 $1,300 F $1,231 U $1,231 F