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Consider a manufacturer that makes a certain product Variable manufacturing overhead and foxed manufacturing overhead are allocated to each unit made based on budgeted direct labour-hours. The following are the production data. (There were no beginning or ending inventories) Budgeted variable overhead rate per DEH Budgeted ut per unit Data for May are as follows: Budgeted production volume Actual direct labour-hours Actual variable overhead costs Actual production volume Hudgeted Find overhead costs Actual fixed overhead costs 1.600 units 7,300 D $76,650 2,300 units $76, ase Required: 1-0. Calculate the direct labour-hours management will have expected to incur in light of the production volume achieved. hours 1-b. Which amount is relevant for determining labour efficiency variance Per to determining about prior 2. Calculate all the variable overhead variances. (Indicate the effect of each verlance by selecting "P" for favourable, "U" for unfavourable, and "None" for no effectie., Tero variance).) Variable overhead rate variance Variable overhead in variance Total variatie overhead variance 3. Calculate all the fived overneed variances indicate the effect of each wrance by selecting for favourable, "U" for unfavourable, and one for no effect hero wrences) und we Volume Consider a manufacturer that makes a certain product Variable manufacturing overhead and fixed manufacturing overhead are allocated to each unit made based on budgeted direct labour hours. The following are the production data. (There were no beginning or ending inventories.) Budgeted variable overhead rate per DLH Budgeted DLHS per unit Data for May are as follows: Budgeted production volume Actual direct labour-hours Actual variable overhead costs Actual production volume Budgeted fixed overhead costs Actual fixed overhead costs 1,608 units 7,300 DLHS $ 76,650 2,300 units $ 62,400 $ 76,050 Required: 1-a. Calculate the direct labour-hours management will have expected to incur in light of the production volume achieved. Direct labour hours hours 1-b. Which amount is relevant for determining labour efficiency variance? Relevant for determining tabour efficiency variance 2. Calculate all the variable overhead variances. (Indicate the effect of each variance by selecting "P" for favourable, "U" for unfavourable, and "None" for no effect (.e., zero varlence). Variable overhead rate variance Variable overhead efficiency variance Total variable overhead variance 3. Calculate all the fixed overhead variances (Indicate the effect of each variance by selecting "P" for favourable, "U" for unfavourable, and "None" for no effect (le, zero variance).) Budget varance Volume variance