Greeson Clothes Company produced 18,000 units during June of the current year. The Cutting Department used 3,400 direct labor hours at an actual rate of $11.9 per hour. The Sewing Department used 5,600 direct labor hours at an actual rate of $11.6 per hour. Assume there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is $11.8. The standard labor time for the Cutting and Sewing departments is 0.2 hour and 0.3 hour per unit, respectively.

1a. Determine the direct labor rate, direct labor time, and total direct labor cost variance for the (1) Cutting Department and (2) Sewing Department. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

	Cutting Department	Sewing Department
Direct Labor Rate Variance	$fill in the blank 1 FavorableUnfavorable	$fill in the blank 3 FavorableUnfavorable
Direct Labor Time Variance	$fill in the blank 5 FavorableUnfavorable	$fill in the blank 7 FavorableUnfavorable
Total Direct Labor Cost Variance	$fill in the blank 9 FavorableUnfavorable	$fill in the blank 11 FavorableUnfavorable

1b.The following data relate to factory overhead cost for the production of 4,000 computers:

Actual:	Variable factory overhead	$99,900
	Fixed factory overhead	25,500
Standard:	4,000 hrs. at $30	120,000

If productive capacity of 100% was 6,000 hours and the factory overhead cost budgeted at the level of 4,000 standard hours was $128,500, determine the variable factory overhead Controllable Variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.25 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Variance	Amount	Favorable/Unfavorable
Controllable variance	$fill in the blank 1	FavorableUnfavorable
Volume variance	$fill in the blank 3	FavorableUnfavorable
Total factory overhead cost variance:

with explanation