Chelsea Fabricating applies variable overhead to products on the basis of standard direct labor hours. Presented is selected information for last month when 10,000 units were produced. 

Required
Solve for items "a" through "h."

	Direct labor		Variable overhead
Actual	230400 (WRONG)??		93600 (WRONG)??
Standard hours/unit	.25		.25
Actual hours (total)	6,400		6,400
Standard rate/hour	$36.00		$24.00
Actual rate	$37.80
Flexible budget	$90,000		$60,000
Labor rate or variable overhead spending variance	11520	AnswerUF	94200 (WRONG)??)	AnswerUF
Efficiency variances	Answer	AnswerUF	???	AnswerUF
Total flexible budget variance	Answer	AnswerUF	$3,500	F