Please help me with these questions. Thank you!!

1. The standard hours allowed is ________.

a. the direct labor-hours that should have been used to complete the planned output for the period.

b. the direct labor-hours that should have been used to complete the actual output for the period.

c. computed by multiplying the standard labor-hours allowed per unit by the planned output for the period.

d. computed by multiplying the actual labor-hours per unit by the planned output for the period.

2. XXX Company

Actual Hours of Input at Actual Rate (AH AR)	Actual Hours of Input at Standard Rate (AH SR)	Standard Hours of Input at Standard Rate (SH SR)
= (2,200 hours $1.90)	= (2,200 hours $2.00)	= (2,000 hours $2.00)

Knowledge Check 01

What is the spending variance?

a. $180 F

b. $180 U

c. $4,000 F

d. $4,000 U

3. XXX Company

Actual Hours of Input at Actual Rate (AH AR)	Actual Hours of Input at Standard Rate (AH SR)	Standard Hours of Input at Standard Rate (SH SR)
= (2,200 hours $1.90)	= (2,200 hours $2.00)	= (2,000 hours $2.00)

Knowledge Check 01

What is the labor rate variance?

a. $180 F

b. $220 F

c. $220 U

d. $400 U

4. When computing variable manufacturing overhead variances, the standard rate represents the ________.

a. predetermined overhead rate.

b. variable portion of the predetermined overhead rate.

c. standard hourly pay rate for direct laborers.

d. the amount of hours allowed for the actual output.

5. Assume that direct labor-hours are used as the overhead allocation base. If the direct labor efficiency variance is unfavorable, the variable overhead efficiency variance ________.

a. will be favorable.

b. will be unfavorable.

c. cannot be determined without additional information.convert materials into the finished product.

d. will be equal to zero.