Please answer and show any solutions. Thank you.

MC.23-124

Use this information to answer the question that follow.

	Standard	Actual
Variable overhead rate	$3.35
Fixed overhead rate	$1.80
Hours	18,900	17,955*
Fixed overhead	$46,000
Actual variable overhead		$67,430
Total factory overhead		$101,450

*Actual hours are equal to standard hours for units produced. The variable factory overhead controllable variance is

a. $7,280.75 unfavorable

b. $8,981.75 unfavorable

c. $7,280.75 favorable

d. $8,981.75 favorable

MC.23-089

Use this information for Harry Company to answer the question that follow. The following data are given for Harry Company:

Budgeted production	26,000 units
Actual production	27,500 units
Materials:
Standard price per ounce	$6.50
Standard ounces per completed unit	8
Actual ounces purchased and used in production	228,000
Actual price paid for materials	$1,504,800
Labor:
Standard hourly labor rate	$22.00 per hour
Standard hours allowed per completed unit	6.6
Actual labor hours worked	183,000
Actual total labor costs	$4,020,000
Overhead:
Actual and budgeted fixed overhead	$1,029,600
Standard variable overhead rate	$24.50 per standard labor hour
Actual variable overhead costs	$4,520,000

Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor time variance is

a. $6,000 unfavorable

b. $6,000 favorable

c. $33,000 unfavorable

d. $33,000 favorable