Kellar Corporation manufactured 1,500 chairs during data pertain to June: on manufactured 1,500 chairs during June. The following variable overhead Budgeted variable overhead cost per unit Actual variable manufacturing overhead cost Flexible-budget amount for variable manufacturing overhead Variable manufacturing overhead efficiency variance $12.00 $16,800 $18,000 $360 unfavourable 9. What is the variable overhead flexible-budget variance? a. $1,200 favourable b. $360 unfavourable C. $840 favourable d. $1,560 unfavourable 10. The unemployment rate is high in the city in which a company has a factory. The company finds that they are able to pay new employees a lower wage per hour than when the unemployment rate was lower a year ago. Which variance is directly impacted? a. Materials price variance b. Materials efficiency variance c. Labour price variance d. Labour efficiency variance