Managerial accounting

14. Brailey Corporation, which makes helicopter rotors, has provided the following data for October Budgeted production. Actual production... Standard machine-hours per rotor.. Budgeted machine-bours (8.8 8.400) Standard machine-hours allowed for the actaal output (8.8 8,500) Actual machine-hours 8.400 rotors 8.500 rotors 8.8 machine-hours 73.920 machine-hours 74.800 machine-bours 73.940 machine-hours Budgeted variable overhcad cost per machine-bour Indirect labor Power. $5.90 per machine-hour $1.20 per machine-hour Actual total variable overhead costs Indirect labor. Power $484.305 $92,771 Compute the rate variances and the efficiency variances for indirect labor and power and indicate whether they are favorable or unfavorable