Dolney Corporation has provided the following data for a recent period

Budgeted production 5000 units Actual Production 5,100 units Standard machine hours per unit 5.5 machine hours Budgeted machine hours (5.5X5,000) 27,500 machine hours Standard machine hours allowed for the actual output (5.5X5,100) 28,050 machine hours Actual maching hours 27,750

Budgeted variable overhead per machine hour Lubricants $2.00 per machine hour Supplies $2.20 per machine hours Actual total variable overhead costs Lubricants 51,680 Supplies 58,203

17. The variable overhead rate variance for lubricants is closest to

A. $3,820 U B. $600 F C. $3,820 F D. $4,420 F The following labor standards have been established for a particular product: Standard labor hours per unit of output 2.6 hours Standard labor rate $13.80 per hour The following data pertain to operations concerning the product for the last month Actual hours worked 1,200 hours Actual total labor cost $17,040 Actual output 400 units 18. What is the labor rate variance for the month A. $160 U B. 160 F C. $480 U D. 480 F 19. The total standard cost for variable overeard for May was closest to: A. 56,000 B. 40,000 C. 60,000 D. 50,000 20. The materials quantity variance is: A. 1,200 U B. 1,820 F C. 1,820 U D. 1,120 F 21. The following materials standards have been established for a particular product: Standard quantity per unit of output 5.2 meters Standard price $15.60 The following data pertain to operations concerning the product for the last month Actual materials purchased 8,500 meters Actual cost of materials purchased $139,400 Actual materials used in production 8,200 meters Actual output 1,640 units Required: A. What is the materials price variance for the month? B. What is the materials quantity variance for the month? 22. THe following labor standards have been established for a particular product: Standard labor hours per unit of output 0.3 hours Standard labor rate $15.50 per hour The following data pertain to operations concerning the product for the last month Actual hours worked 3,800 hours Actual total labor cost $15,470 Actual output 12,800 units Required: A. What is the labor rate variance for the month? B. What is the labor efficiency variance for the month?