Hassock Corp. produces woven wall hangings. It takes 2 hours of direct labor to produce a single wall hanging. Hassock's standard labor cost is $14 per hour. During August. Hassock produced 8.000 units and used 16,140 hours of direct labor at a total cost of $222,960. What is Hassock's labor efficiency variance for August? Multiple Choice O $1.960 favorable $1.040 unfavorable. $4.960 unfavorable $3.920 favorable. $1.960 unfavorable. A company's flexible budget for the range of 30,000 units to 39.000 units of production showed variable overhead costs of $2.10 per unit and fixed overhead costs of $61.000. The company incurred total overhead costs of $125,700 while operating at a volume of 40,000 units. The total controllable cost variance is: Multiple Choice O $1.700 favorable $1700 unfavorable. $19,300 favorable $19,300 unfavorable. $9.000 favorable. Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two departments using different allocation bases. The following Information is available for the current period: Office Expenses Salaries Depreciation Advertising Total $40,000 26,000 60,000 Allocation Basis Number of employees Cost of goods sold Net sales Item Number of employees Net sales Cost of goods sold Drilling 1,800 $352,000 $110,200 Grinding 2,700 $528,000 $179,800 Total 4,500 $880,000 $ 290,000 The amount of salaries that should be allocated to Grinding for the current period is: The amount of salaries that should be allocated to Grinding for the current period is: Multiple Choice O $40.000 $24.000 d d $15.800. $14,000 O $16.120