Flagstaff, Inc. uses standard costing for its one product, baseball bats. The standards call for 3 board-feet of wood at $1.40 per board-foot, and 45 minutes of work at $12 per hour per bat. Total manufacturing overhead costs were estimated at $9,450, of which the variable portion was $0.50 per bat and the fixed portion was $1.00 per bat with an estimate of 6,300 bats to be produced. Flagstaff identifies price variances at the earliest possible point in time.

During March, the company had the following results:

Direct labor used = 4,800 hours at a cost of $56,400

Actual manufacturing overhead fixed costs = $6,000

Actual manufacturing overhead variable costs = $3,100

Bats produced = 6,000

Instructions

Compute the following variances for March.

1. Labor quantity variance

2. Total labor variance

3. Overhead controllable variance

4. Overhead volume variance

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