Grand Display is a manufacturer of large flower pots for urban settings (Click the icon to view the standards) Read the requirements (Click the icon to view 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. Actual Results 4 Grand Display allocated fixed manufacturing overhead to production ba hours. Last month, the company reported the following actual results for the production of 1,900 flower pots Direct materials, Direct labor.. Actual variable manufacturing overhead.. Actual fixed manufacturing overhead Standard fixed manufacturing overhead allocated based on actual production.. Purchased 10,450 pounds at a cost of $5.40 per pound used 18,050 pounds to produce 1.900 pots Worked 5.3 hours per flower pot (10.070 total DLH) at a cost of $17.00 per hour $2.20 por direct labor hour for total actual variable manufacturing overhead of $22,154 $93,600 $95.000 Standard Price and Volume Print Done DL rate variance Print Direct materials (resin). Direct labor,. Standard variable manufacturing overhead rate Budgeted fixed manufacturing overhead Standard fixed MOH rate. 9 pounds per pot at a cost of $500 per pound 50 hours at a cost of $18.00 per hour $2.00 per direct labor hour $94,000 $10.00 per direct labor hour (DLH)