Please help me with these questions. Thnak you!

1.

Standard rate per direct labor-hour	$	2
Standard direct labor-hours for each unit produced		3
Units manufactured		1,000
Actual direct labor-hours worked during the month		3,300
Total actual variable manufacturing overhead	$	6,600

Knowledge Check 01

Assume that direct labor-hours is used as the overhead allocation base. What is the variable overhead efficiency variance?

a. $300 F

b. $300 U

c. $600 F

d. $600 U

2.

Budgeted production (in units)		1,200
Budgeted machine-hours or denominator activity		6,000
Actual production		1,500
Standard hours allowed for the actual output		7,500
Budgeted fixed manufacturing overhead	$	21,000
Actual fixed manufacturing overhead	$	22,000

Knowledge Check 01

Assume that machine-hours is used as the overhead allocation base. What is the fixed component of the predetermined overhead rate?

a. $2.80 per machine-hour.

b. $3.00 per machine-hour.

c. $3.14 per machine-hour.

d. $3.50 per machine-hour.

3.

Budgeted production (in units)		1,200
Budgeted machine-hours or denominator activity		6,000
Actual production		1,500
Standard hours allowed for the actual output		7,500
Budgeted fixed manufacturing overhead	$	21,000
Actual fixed manufacturing overhead	$	22,000

Knowledge Check 01

What is the volume variance?

a. $1,000 U

b. $2,520 U

c.$5,250 F

d. $5,250 U