Calculate Variances The following summary data relate to the operations of Dobson Company for April, during which 9,000 finished units were produced. Normal monthly capacity was 20,000 direct labor hours.

			Standard Units Costs			Total Actual Costs
Direct material
Standard (4 lb. @ $5.20/lb.)			$20.80
Actual (38,000 lb. @ $4.80/lb.)					$182,400
Direct labor
Standard (2 hrs. @ $14/hr.)			$28
Actual (18,500 hrs. @ $14.10/hr.)					260,850
Variable overhead
Standard (2 hrs. @ $6.00/hr.)			$12
Actual			-		108,900
Total			$60.80		$552,150

Determine the following variances:

Do not use negative signs with any of your answers. Next to each variance answer, select either "F" for Favorable or "U" for Unfavorable.

Materials Variances
Actual cost:	Answer
Split cost:	Answer
Standard cost:	Answer
Materials price	Answer	AnswerFU
Materials efficiency	Answer	AnswerFU

Labor Variances
Actual cost:	Answer
Split cost:	Answer
Standard cost:	Answer
Labor rate	Answer	AnswerFU
Labor efficiency	Answer	AnswerFU

Variable Overhead Variances
Actual cost:	Answer
Split cost:	Answer
Standard cost:	Answer
Variable overhead spending	Answer	AnswerFU
Variable overhead efficiency	Answer	AnswerFU

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