Omega Arts is a manufacturer of designer vases. The cost of each vase is the sum of three variable costs (direct material costs, direct manufacturing labor costs, and manufacturing overhead costs) and one fixed-cost category (manufacturing overhead costs). Variable manufacturing overhead cost is allocated to each vase on the basis of budgeted direct manufacturing labor-hours per vase. For June 2017, each vase is budgeted to take 4 labor-hours. Budgeted variable manufacturing overhead cost per labor-hour is $14. The budgeted number of vases to be manufactured in June 2017 is 1,100. Actual variable manufacturing costs in June 2017 were $65,205 for 1,150 vases started and completed. There were no beginning inventories or ending inventories for the vases. Actual direct manufacturing labor-hours for June were 4,830. Omega Arts allocates fixed manufacturing overhead to each vase using budgeted direct manufacturing labor-hours per vase. Data pertaining to fixed manufacturing overhead costs for June, 2017, are budgeted $70,400 and actual $72,200.

1. The variable manufacturing spending variance (in USD) is closest to D. 1,800 Unfavorable E. 2,415 Favorable F. 805 Unfavorable

2. The variable manufacturing efficiency variance (in USD) is closest to D. 2,220 Unfavorable E. 2,220 Favorable F. 3,200 Favorable

3. The budgeted fixed overhead rate per unit of allocation base is closest to D. $14 per labor-hour E. $16 per labor-hour F. $64 per vase

4. The fixed manufacturing production-volume variance (in USD) is closest to D. 2,415 Favorable E. 1,800 Unfavorable F. 3,200 Favorable