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Hello, I am trying to find the Variable overhead: efficiency variance and rate variance above please. Thank you! Standards for one of Patterson, Incorporated's products

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Hello, I am trying to find the Variable overhead: efficiency variance and rate variance above please. Thank you!

Standards for one of Patterson, Incorporated's products is shown below, along with actual cost data for the month: \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|l|}{ Direct materials: } \\ \hline Standard & 2.4 & yards@ & $2.75 & per yard & $6.60 & \\ \hline Actual & 3.0 & yards@ & $2.70 & per yard & & $8.10 \\ \hline Standard & 0.6 & hours@ & $18.00 & per hour & 10.80 & \\ \hline Actual & 0.5 & hours @ & $22.00 & per hour & & 11.00 \\ \hline \multicolumn{7}{|l|}{ Variable overhead: } \\ \hline Standard & 0.6 & hours@ & $7.00 & per hour & 4.20 & \\ \hline Actual & 0.5 & hours @ & $7.10 & per hour & & 3.55 \\ \hline Total cost per unit & & & & & $21.60 & $22.65 \\ \hline Excess of actual cost over standard cost per unit & & & & & & $1.05 \\ \hline Actual production for the month & 13,500 & units & & & & \\ \hline \end{tabular} Variable overhead is assigned to products based on direct labor hours. There was no beginning or ending inventory of materials for the month. \begin{tabular}{l} Using formulas, compute the amount of the unit cost difference that is traceable to each of the variances computed above. \\ \hline Materials: \\ Quantity variance \\ Price variance \\ Labor: \\ Efficiency variance \\ Rate variance \\ Variable overhead: \\ \hline Efficiency variance \\ Rate variance \end{tabular} \begin{tabular}{|c|c|c|} \hline Standard Cost Variance Analysis - Direct Materials & & \\ \hline Standard Quantity Allowed for Actual Output at Standard Price & $89,100 & \\ \hline Actual Quantity of Input, at Standard Price & $111,375 & \\ \hline Actual Quantity of Input, at Actual Price & $109,350 & \\ \hline Materials quantity variance & & \\ \hline Materials price variance & $2,025 & Favorable \\ \hline Standard Cost Variance Analysis - Direct Labor & & \\ \hline Standard Hours Allowed for Actual Output at Standard Rate & $145,800 & \\ \hline Actual Hours of Input, at Standard Rate & $121,500 & \\ \hline Actual Hours of Input, at Actual Rate & $148,500 & \\ \hline Labor efficiency variance & $24,300 & Favorable \\ \hline Labor rate variance & $27,000 & Unfavorable \\ \hline Standard Cost Variance Analysis - Variable Manufacturing Overhe & & \\ \hline Standard Hours Allowed for Actual Output at Standard Rate & $56,700 & \\ \hline Actual Hours of Input, at Standard Rate & $47,250 & \\ \hline Actual Hours of Input, at Actual Rate & $47,925 & \\ \hline Variable overhead efficiency variance & $9,450 & Favorable \\ \hline Variable overhead rate variance & $675 & Unfavorable \\ \hline \end{tabular}

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