Consider a manufacturer that makes a certain product Variable manufacturing overhead and fixed manufacturing overhead are allocated to each unit made based on budgeted direct labour-hours. The following are the production data. (There were no beginning or ending inventories.) $ 9 3 Budgeted variable overhead rate per DLH Budgeted DLHS per unit Data for May are as follows: Budgeted production volume Actual direct labour-hours Actual variable overhead costs Actual production volume Budgeted fixed overhead costs Actual fixed overhead costs 1,900 units 9,000 DLHS $ 76,500 2,900 units $ 68,400 $ 86,400 Required: 1-a. Calculate the direct labour-hours management will have expected to incur in light of the production volume achieved. Direct labour-hours hours 1-b. Which amount is relevant for determining labour efficiency variance? Relevant for determining labour efficiency variance 2. Calculate all the variable overhead variances. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).) Variable overhead rate variance Variable overhead efficiency variance Total variable overhead variance 3. Calculate all the fixed overhead variances. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).) Budget variance Volume variance