Hanson Inc. has the following direct labor standard to manufacture one Zippy:

• 1.5 standard hours per Zippy at $12.00 per direct labor hour
• Last week, 1,550 direct labor hours were worked at a total labor cost of $18,910 to make 1,000 Zippies.

8.Hansons labor rate variance (LRV) for the week was:

1. $310 unfavorable.
2. $310 favorable.
3. $300 unfavorable.
4. $300 favorable.

9. Hansons labor efficiency variance (LEV) for the week was:

1. $590 unfavorable.
2. $590 favorable.
3. $600 unfavorable.
4. $600 favorable.

Hanson Inc. has the following variable manufacturing overhead standard to manufacture one Zippy:

• 1.5 standard hours per Zippy at $3.00 per direct labor hour
• Last week, 1,550 hours were worked to make 1,000 Zippies, and $5,115 was spent for variable manufacturing overhead.

10. Hansons spending variance (VOSV) for variable manufacturing overhead for the week was:

1. $465 unfavorable.
2. $400 favorable.
3. $335 unfavorable.
4. $300 favorable.