Michelle, Inc. evaluates manufacturing overhead in its factory by using variance analysis. The following information applies to the month of May: Actual Number of frames manufactured 19,000 Variable overhead costs P 4,100 Fixed overhead costs P 22,000 Direct labor hours 2,100 Labor payroll P 10,500 17. What is the direct labor usage variance? a. 900 F b. 900 UF c. 450 F d. 450 UF 18. What is the direct labor rate variance? a. 1,050 debit b. 1,050 credit c. 950 debit d. 950 credit Budget 20,000 P 2 per direct labor hour P 20,000 0.1 hours per frame P 4.50 per direct labor hour