Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.10 hours per unit. The variable overhead rate standard is $9.10 per hour. In January the company produced 9,800 units using 1,030 direct labor-hours. The actual variable overhead rate was $9.00 per hour. The variable overhead efficiency variance for January is: Multiple Choice O $455 F $450 U O O $455 U O $450 F Depasquale Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.51 direct labor-hours. The direct labor rate is $9.10 per direct labor-hour. The production budget calls for producing 6,000 units in May and 6,400 units in June. If the direct labor work force is fully adjusted to the total direct labor-hours needed each month, what would be the total combined direct labor cost for the two months? (Round your intermediate calculations to 2 decimal places.) Multiple Choice $29.702.40 $27,846.00 $28,774.20 a $57,548.40