Flapjack Corporation had 7,648 actual direct labor hours at an actual rate of $12.12 per hour. Original production had been budgeted for 1,100 units, but only 956 units were actually produced. Labor standards were 7.0 hours per completed unit at a standard rate of $12.75 per hour.

Round your answer to the nearest cent.

The direct labor time variance is

a.$4,810.59 unfavorable

b.$4,810.59 favorable

c.$12,189.00 unfavorable

d.$12,189.00 favorable

Jaxson Corporation has the following data related to direct labor costs for September: actual costs for 10,200 hours at $15.75 per hour and standard costs for 10,800 hours at $15.50 per hour.

The direct labor time variance is

a.$9,300 unfavorable

b.$9,450 favorable

c.$9,450 unfavorable

d.$9,300 favorable

Myers Corporation has the following data related to direct materials costs for November: actual costs for 4,610 pounds of material at $5.00 and standard costs for 4,490 pounds of material at $6.40 per pound.

The direct materials quantity variance is

a.$768 unfavorable

b.$768 favorable

c.$6,454 favorable

The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows:

	Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.70 per hour
Variable overhead	3 hours per unit at $1.98 per hour
Actual Costs
Total variable cost, $17,900
Total fixed cost, $8,100

The variable factory overhead controllable variance is

a.$2,440 favorable

b.$3,050 favorable

c.$3,050 unfavorable

d.$0

d.$6,454 unfavorable