b.

Panther Tire Corporation manufactures automobile tires. Panther Tire Corporation reported the following budgeted (standard) and actual information last quarter data: Standard direct labor hours per tire Standard rate per direct labor hour Actual direct labor hours Actual total direct labor cost Actual number of tires produced 0.25 $16.50 3,100 $65,000 5,000 What is the direct labor efficiency variance for last quarter? O A. $13,850 favorable OB. $30,525 unfavorable O c. $30,525 favorable D. $13,850 unfavorable Buckley Manufacturing reported the following budgeted and actual figures for one of its products: Standard variable overhead cost per unit (1 hour at $2.00 per hour) $2.00 Actual variable overhead costs $2,700 Budgeted units 750 Actual units produced 700 Given this data, what is the total variable overhead variance for this product? A. $1,200 unfavorable B. $1,200 favorable C. $1,300 favorable OD. $1,300 unfavorable