incurred $$215,800$ in consultants' wages and $$33,200$ in variable overhead costs. There were $270$ training programs and the consultants spent a total of $4,150$ consulting hours to train the clients.

Do not enter dollar signs or commas in the input boxes.

Round your answer to $2$ decimal places.

a$)$ Calculate the direct labor price variance.

Actual Labor Rate: $

Standard Labor Rate: $

Direct Labor Price Variance: $

b$)$ Calculate the direct labor efficiency variance.

Actual DLH:

Standard DLH for Actual Output:

Direct Labor Efficiency Variance: $

c$)$ Calculate the variable overhead spending variance.

Actual Rate: $

Standard Rate: $

Variable Overhead Spending Variance: $

d$)$ Calculate the variable overhead efficiency variance.

Actual Quantity:

Standard Quantity for Actual Output:

Variable Overhead Efficiency Variance: &