Charlotte Fabricating applies variable overhead to products on the basis of standard direct labor hours.

Presented is selected information for last month when 8,000 units were produced.

Direct labor Variable overhead

Actual A. F.

Standard hours/unit B. B.

Actual hours (total) 2,100 2,100

Standard rate/hour $12.00 $8.00

Actual rate $12.30

Flexible budget $24,000 $16,000

Labor rate or variable overhead spending variance C. G.

Efficiency variances D. H.

Total flexible budget variance E. $1,000 F.

Required

Solve for items "A" through "H"