Lexxx Company makes a widget that is known worldwide for its high quality! These widgets sell for $50 each. The standard cost card is shown below: Standard Cost Card - Lexxx Widget DM 2.4 pounds X $4.00/# $ 9.60 DL 0.50 DLH X $20/DLH 10.00 FOH 0.50 DLH X $9/DLH 4.50 (Variable = $2/DLH, Fixed = $7/DLH) Standard Cost $ 24.10 This period, 9,000 widgets were produced. Normal capacity this period was 10,000 widgets. The following actual data was gathered: . Sales - the 9,000 widgets produced were sold for a total of $453,000. DM - 22,000 pounds of DM were purchased and used in production at a cost of $83,600. DL-4,300 DLH were used at a total cost of $94,600. V FOH - Actual Variable FOH was $9,400. F FOH - Actual Fixed FOH was $37,000. Let's examine variable factory overhead (VFOH) variances. . This period, 9,000 widgets were produced. Normal capacity this period was 10,000 widgets. The following actual data was gathered: . Sales - the 9,000 widgets produced were sold for a total of $453,000. DM - 22,000 pounds of DM were purchased and used in production at a cost of $83,600. DL-4,300 DLH were used at a total cost of $94,600. V FOH - Actual Variable FOH was $9,400. . F FOH - Actual Fixed FOH was $37,000. . Let's examine variable factory overhead (VFOH) variances. (a) The VFOH COST variance is (Select] (b) The standard quantity of DLH for production is (Select ]