Head sound manufactures headphone cases. During September 2024 the company produced and sold 105,000 cases and recorded the following cost data:

Standard Cost Information Quantity Cost Direct Materials 2 parts $0.17 per part Direct Labor 0.02 hours 19.00 per hour Variable Manufacturing Overhead 0.02 hours Fixed Manufacturing Overhead ($30,400 for static budget volume of 95,000 units and 1,900 hours, or $16 per hour) 7 per hour Actual Cost Information Direct Materials (208,000 parts @ $0.22 per part) (1.600 hours @ $19.15 per hour) Direct Labor $ 45,760 30,640 11,000 25,000 Variable Manufacturing Overhead Fixed Manufacturing Overhead Requirement 2. For manufacturing overhead compute the value overhead cost and atticiency variances and the forced cont and volume variancon Now compute the variabile e cost and efficiency in Select the required for cops the variable overhead cost and convince and my whether och variance is aware For unfavorable 0) ( Avotnet Acacia Dacial FOHfed overhead: SC standard cont 50 standarden Vorbehoed) Formula Variance Voit cost variance VOH efficiency wariance HeadSound manufactures headphone cases During September 2024, the company produced and sold 105,000 cases and recorded the following cost data (Click the icon to view the cost data) Read the requirements Requirements 1. 2. Compute the cost and efficiency variances for direct materials and direct labor. For manufacturing overhead, compute the variable overhead cost and efficiency variances and the fixed overhead cost and volume variances HeadSound's management used better quality materials during September. Discuss the trade-off between the two direct material variances 3