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The following information relates to the direct labor at Spendex, Inc. for March: Standard Actual 17.00 Labor cost per hour Labor hours per unit produced 17.50 1.4 During March, Spendex produced 2,100 units. What is Spendex's labor rate variance for March? Multiple Choice $1,470 Unfavorable $5,670 Favorable Oo oo $1,470 Favorable $5,670 Unfavorable Winle Corp has a standard cost system and applies overhead based on direct labor hours. The standards for manufacturing overhead are as follow: Standard labor hours per unit of product 1.4 Standard manufacturing overhead cost 22.00 per hour During the current period, Winle worked 1,500 hours to produce 1,000 units. Total actual manufacturing overhead cost was $30,000. What was the manufacturing overhead spending variance for the month? Multiple Choice $800 Unfavorable $800 Favorable $3,000 Favorable $3,000 Unfavorable