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The following standard costing data, per unit, are for Black Lid for January Direct materiais Direct labore Variable overhead Filed overhead fotograat 15 per kilogram hours at $14.5 per hour 9 hours at $11.5 per hour For January, Black's flexible budget volume of output was 1340 units, Budgeted planned output was 1170 units. Direct materials purchased and used were 66,100 kilograms at a total cost of $568,460. Direct labour used was 11490 hours at 3337 per hout Variable overhead cost was $117720 Actual fred overhead coat was $75.810 Fixed overhead cost is applied using direct labour hours. The normal volume is the same as the planned volume for January Required: 1. Prepare the static and flexible budgets and show the variances by completing the table given below. (Round "Direct materials price" and "Oirect labour rate" answers to 2 decimal places) U per DLH per DLH Dre male price Direct materiais quantity Direct labour Direct labour ceny Vartale overhead spending trai Variatie overhead amoency Fored overhead nous noun pour 12 DH ho how Acou Budged amount Pared w hown 2. Calculate the direct labour flexible budget variances indicate the effect of each variance by selecting for favorable "U" for unfavorable, and "None" for no effecte. Dere variance) Lorate variance coefoenerace 3. Calculate the direct materials variances. (Do not found Intermediate calculations. Indicate the effect of each variance by selecting F* for favorable, "U" for unfavorable, and "None for no effect (Lezero variance):) Materials price vanande Materials quantity variance 4 4. Compute the variable overhead variances, indicate the effect of each vertance by selecting for favorable. "U" for unfavorable, and None for no effect (.e.. zero varlence).) Spenong mange Efficiency wariance Table med varande 5. Compute the fixed overhead varlances. Do not round Intermediate calculations. Indicate the effect of each verlance by selecting for favorable. "U for unfavorable, and "None" for no effect (Le.. zero variance.) Fixed overhead budget variance Food overhead volume variance Total fixed overhead vanance The following standard costing data, per unit, are for Black Lid for January Direct materiais Direct labore Variable overhead Filed overhead fotograat 15 per kilogram hours at $14.5 per hour 9 hours at $11.5 per hour For January, Black's flexible budget volume of output was 1340 units, Budgeted planned output was 1170 units. Direct materials purchased and used were 66,100 kilograms at a total cost of $568,460. Direct labour used was 11490 hours at 3337 per hout Variable overhead cost was $117720 Actual fred overhead coat was $75.810 Fixed overhead cost is applied using direct labour hours. The normal volume is the same as the planned volume for January Required: 1. Prepare the static and flexible budgets and show the variances by completing the table given below. (Round "Direct materials price" and "Oirect labour rate" answers to 2 decimal places) U per DLH per DLH Dre male price Direct materiais quantity Direct labour Direct labour ceny Vartale overhead spending trai Variatie overhead amoency Fored overhead nous noun pour 12 DH ho how Acou Budged amount Pared w hown 2. Calculate the direct labour flexible budget variances indicate the effect of each variance by selecting for favorable "U" for unfavorable, and "None" for no effecte. Dere variance) Lorate variance coefoenerace 3. Calculate the direct materials variances. (Do not found Intermediate calculations. Indicate the effect of each variance by selecting F* for favorable, "U" for unfavorable, and "None for no effect (Lezero variance):) Materials price vanande Materials quantity variance 4 4. Compute the variable overhead variances, indicate the effect of each vertance by selecting for favorable. "U" for unfavorable, and None for no effect (.e.. zero varlence).) Spenong mange Efficiency wariance Table med varande 5. Compute the fixed overhead varlances. Do not round Intermediate calculations. Indicate the effect of each verlance by selecting for favorable. "U for unfavorable, and "None" for no effect (Le.. zero variance.) Fixed overhead budget variance Food overhead volume variance Total fixed overhead vanance