Filmore Company produces a lightweigh tablet that is popular with college students. Filmore was planning to product 900 tablets in March, but they ended up producing 920 tablets Answer the next three questions using the following information: Filmore uses a standard costing. Its standards of production, March Master (static planning) budget, and actual results are listed below: March Master Actual costs Budget 24,300 20,250 2,700 7,425 incurred $23,050 $21,500 Standards $5.40 per yard ? per DLH $2.00 per DLH $5.50 per DLH Direct Materials Direct Labor Variable MOH Fixed MOH $7,800 Manufacturing overhead (MOH) is applied to production on the basis of direct labor-hours (DLHs). Selected information relating to the month's peoduction is given below: Actual direct labor-hours 1,400 DLHs The difference between standard and actual variable cost per tablet produced during March was $0.20 favorable. 16 Variable MOH rate variance is $40 Favorable $806 Unfavorable $806 Favorable $766 Unfavorable A. B. C. D. E. None of the above 17 Direct labor wage efficiency variance is: . $300 Unfavorable $550 Favorable $800 Favorable $500 Unfavorable . . D. E. None of the above Page 10 of 12