Jasleen Corporation manufactures a basic line of draperies with the following standard

costs:

Direct materials (20 yards x $1.35 per yard) $27

Direct labor (4 hours x $9.00 per hour) 36

Factory overhead (applied at % of direct labor

(Ratio of variable costs to fixed costs: 2 to 1) 30

Total standard cost per unit of output $93

Standards are based on normal monthly production involving 2,400 direct labor hours

(600 units of output). The following information pertains to the month of July:

Direct materials purchased (18,000 yards x $1.38 per yard) $24,840

Direct materials used 9,500 yards

Direct labor (2,100 hours x $9.15 per hour) $19,215

Actual fixed factory overhead $5,836

Actual variable factory overhead 10,815

500 actual units of the product were produced in July.

1. Calculate the predetermined VOH rate per direct labor hour
2. Calculate the budgeted FOH costs based on normal activity
3. Calculate the direct materials price variance (isolated at time of purchase)
4. Calculate the direct materials usage variance for July
5. Calculate the direct labor rate variance for July
6. Calculate the direct labor efficiency variance for July
7. Calculate the variable overhead spending variance
8. Calculate the variable overhead efficiency variance
9. Calculate the FOH production volume variance
10. Calculate the FOH budget variance