hents of Labor and Variable Overhead Variances sea Fabricating applies variable overhead to products on the basis of standard direct labor hours. Presented is selected information for last month when 10,000 units were produced. uired ve for items "a" through "h." Direct labor tual andard hours/unit ctual hours (total) tandard rate/hour ctual rate Flexible budget Labor rate or variable overhead spending variance c. $ Efficiency variances d. $ Total flexible budget variance e. $ Check a. $ b. 6,500 $36.00 $37.80 $90,000 f. $ b. E. S h. $ Variable overhead 6,500 $24.00 $60,000 $4,000 F 27

ents of Labor and Variable Overhead Variances iee Fabricating applies variable overhead to products on the basis of standard direct labor hours. Presented is selected information for last month when 10,000 unitr were producted. uired