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At the $30,000$ budgeted direct manufacturing labor$-$hour level for August, budgeted direct

manufacturing labor is $$600,000,$ budgeted variable manufacturing overhead is $$300,000,$ and

budgeted fixed manufacturing overhead is $$630,000.$

The standard cost per pound of direct materials is $$11\mathrm{.}50.$ The standard allowance is $6$ pounds of

direct materials for each unit of product. During August, $40,000$ units of product were produced.

There was no beginning inventory of direct materials. There was no beginning or ending work in

process. In August, the direct materials price variance was $$1\mathrm{.}10$ per pound.

In July, labor unrest caused a major slowdown in the pace of production, resulting in an unfavorable

direct manufacturing labor efficiency variance of $$145,000.$ There was no direct manufacturing labor

price variance. Labor unrest persisted into August. Some workers quit. Their replacements had to be

hired at higher wage rates, which had to be extended to all workers. The actual average wage rate in

August exceeded the standard average wage rate by $$0\mathrm{.}50$ per hour.

Data table

Requirements

Compute the following for August:

a$.$ Total pounds of direct materials purchased

b$.$ Total number of pounds of excess direct materials used

c$.$ Variable manufacturing overhead spending variance

d$.$ Total number of actual direct manufacturing labor$-$hours used

e$.$ Total number of standard direct manufacturing labor$-$hours allowed for the

units produced

f$.$ Production$-$volume variance

Describe how Rossi's control of variable manufacturing overhead items differs

from its control of fixed manufacturing overhead items.