flower mate is a manufacturer of large flower pots for urban settings. The company has these standards:

Direct materials (resin). . . . . . . . . . . . . . . . . . . . .	12 pounds per pot at a cost of $3.00 per pound
Direct labor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2.0 hours at a cost of $13.00 per hour
Standard variable manufacturing overhead rate. . . .	$8.00 per direct labor hour
Budgeted fixed manufacturing overhead. . . . . . . . . .	$13,000
Standard fixed MOH rate. . . . . . . . . . . . . . . . . . . . . .	$5.00 per direct labor hour (DLH)

FlowerMate allocated fixed manufacturing overhead to production based on standard direct labor hours. Last month, the company reported the following actual results for the production of 1,700 flower pots:

Direct materials. . . . . . . . . . . . . . . . .	Purchased 21,820 pounds at a cost of $3.50 per pound; used 21,420 pounds to produce 1,700 pots
Direct labor. . . . . . . . . . . . . . . . . . . .	Worked 2.2 hours per flower pot (3,740 total DLH) at a cost of $12.00 per hour
Actual variable manufacturing overhead. . . . . . . . . . . . . . . . . . . .	$8.30 per direct labor hour for total actual variable manufacturing overhead of $31,042
Actual fixed manufacturing overhead	$12,600
Standard fixed manufacturing overhead allocated based on actual production. . . . . . . . . . . . . . . . . .	$17,000

1.	Compute the direct labor rate variance and the direct labor efficiency variance.
2.	What is the total variance for direct labor?
3.	Who is generally responsible for each variance?
4.	Interpret the variances.