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Direct Labor Efficiency Variance Fendback Check My Work Variable Overhead Control Feodback Chock My Work Fixed Overhead Control (I) v (e) 2. Determine the following. If a variance amount is zero, enter " 0 and select "Not applicable" from the drop-down list. a. Direct materials usabge variance b. Direct labor rate variance c. Direct labor usage variance d. Fixed overhead spending and volume variances Spending variance Volume verance e. Vanable overhead spending and efficiency variances Variable overhead spending variance Variable overhead efficiency vanance 3. Use Traccounts to show the flow of conts through the systens, In showing the flow, you do not need to show detoded overhead vanancen, show only the over- and underapolied (a) purchase of materials, (b) issuince of imstensis inte production, (c) incurrence of direct labor costs (d) appication of variable overhead cost to production, (e) apolication of faed averthead cost to prodviction, (1) transier of finshed goods to finshed goods inventary. (o) cale of goods. (h) Closure of Direct Materials Frice Variance accouns, (0) donure of Direct Matenals Usage Variance account, (0) Clocute of Oirect Labar tificiency Variance account, (k) closure of Variable Overhead Cantrol account, and (1) closure of roxed Overhead Controf account. Enter these transactions in the T-accounts in the same nerder that they are presented here. Wages Payable Feedback Check My Work Direct Labor Rate Variance \begin{tabular}{l|ll} (c) & =2 \\ \hline \end{tabular} Feedback Check My Work Direct Labor Efficiency Variance Feedback (1) closure of Fixed Overhead Control account. Enter these transactions in the T-accounts in the same order that they are presented here. Direct Materials Price Variance (a) (h) Feedback Check My Work Partially correct Direct Materials Usage Variance (b) v( (i) Feedback r Check My Work Partially correct Accounts Payable \begin{tabular}{l|ll} \hline & (a) & \end{tabular} Fevable Eodget, Standard Cost Variances, T.Accounts Thgles Compony manufoctures external hard drwes. At the beginnipg of the period, the following plans for production and conts were irvealed: During the veac, 24,800 units were produced and sold, The following actual costs were incurred: There were no begirning or ending inventerins of direct materiak. The derect materials price variance was 59,772 unfaverable. in producing the 24,800 units, a total of 12,72 fours wie worked, 3 percent nore hours than the standard ollowed for the actual output. Overhead costs are applied to production using direct labot hours. Required: Inttrictions for parts 1 and 2: if o variance is sero, enter " 0 " and select 'Fot applicable" fiom the drop down box. Check My Work Cost of Goods Sold \begin{tabular}{ll|l} \hline (a) & & \\ (h) & & \\ (i) & \\ (i) & \\ (k) & \\ & & \\ & & \\ & & \end{tabular} Instructions for parts 1 and 2: If a variance is zero, enter " 0 " and select "Not applicable" from the drop down box. 1. Prepare a performance report companing expected costs to actual costs