Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

Direct materials: 6 pounds at $8 per pound	$	48
Direct labor: 4 hours at $17 per hour		68
Variable overhead: 4 hours at $4 per hour		16
Total standard cost per unit	$	132

The planning budget for March was based on producing and selling 19,000 units. However, during March the company actually produced and sold 24,000 units and incurred the following costs:

1. Purchased 160,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production.

2. Direct laborers worked 72,000 hours at a rate of $18 per hour.

3. Total variable manufacturing overhead for the month was $336,960.

questions:

1-1. What direct labor cost would be included in the companys flexible budget for March?

1-2. What is the labor rate variance for March?

1-3. What is the labor efficiency variance for March?

2-1. What is the labor spending variance for March?

2-2. What variable manufacturing overhead cost would be included in the companys planning budget for March?

3-1. What variable manufacturing overhead cost would be included in the companys flexible budget for March?

3-2. What is the variable overhead rate variance for March?

4. What is the variable overhead efficiency variance for March?