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 fixed factory overhead (FFOH) variances. Favorable/Unfavorable

(a) The FFOH COST variance is

(b) The budgeted FFOH for the period is

(c) The FFOH VOLUME variance is

(d) The total FFOH variance for the period is