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Majer Corporation makes a product with the following standard costs: Standard Standard Quantity Standard Price or Cost Per or Hours Rate Unit Direct materials 6.4 ounces $ 3.00 per ounce $19.20 Direct labor 0. 7 hours $ 19.00 per hour $13.30 Variable overhead 0. 7 hours $ 3.00 per hour $ 2.10 The company reported the following results concerning this product in February. Originally budgeted output 4, 700 units Actual output 5, 200 units Raw materials used in production 30, 400 ounces Actual direct labor- hours 2, 100 hours Purchases of raw materials 32, 800 ounces Actual price of raw materials $ 87.10 per ounce Actual direct labor rate $ 77.60 per hour Actual variable overhead rate 2.40 per hourThe company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead rate variance for February is: Multiple Choice O $1,260 F O $1,265 F O $1,260 U O $1,265 UViger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month: Budgeted level of activity 9, 200 MHS Actual level of activity 9, 400 MHS Standard variable manufacturing overhead rate $ 7.90 per MH Actual total variable manufacturing overhead $71, 610 What was the variable overhead rate variance for the month? Multiple Choice O $1,419 Favorable O $1,070 Favorable O $1,580 Unfavorable O $2,650 FavorableSuver Corporation has a standard costing system. The following data are available for June: Actual quantity of direct materials purchased 50, 090 pounds Standard price of direct materials $ 4.00 per pound Material price variance $ 6, 000 Unfavorable Material quantity variance $ 2, 500 Favorable The actual price per pound of direct materials purchased in June was: Multiple Choice O $3.85 per pound O $4.00 per pound O $4.12 per pound O $4.15 per pound