Piper Corporation's standards call for 6,000 direct labor-hours to produce 1,500 units of product. During October the company worked 1,350 direct labor-hours and produced 1,350 units. The standard hours allowed for October would be: Multiple Choice 6,000 hours 1.400 hours 5,400 hours 4 650 hours The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 8.4 hours $15.30 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 8, 300 hours $124, 500 820 units What is the labor rate variance for the month? Multiple Cholce $19,114 F $21,180 U $19,114 U $2.490 F Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month: Budgeted level of activity Actual level of activity standard variable manufacturing overhead rate Actual total variable manufacturing overhead 8,900 MHS 9,100 MHs $ 7.60 per MH $66, 600 What was the variable overhead rate variance for the month? Multiple Cholce $1,422 Favorable $1,040 Favorable $1,520 Unfavorable $2,560 Favorable The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate $14.60 per hour 8.2 hours The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost Actual output 2, 875 hours $42, 715 150 units What is the variable overhead efficiency variance for the month? Multiple Choice $24,757 U $24,017 U $740 U $17958 F