Q5: Table Manufacturing Company produces one style of tables.
The following data pertain to producing one table
Planned production/month
units (one unit = one table)	20
A piece of woods (M)	20
Estimated M price	$10
Actual production
Quantity purchased (QP) from M	22
Actual price (AP)	$9.5
Material variances?

Q6: Given the following data to calculate variable overhead variances
Actual inputs
Actual hours	200
Actual rate	$12.00
Standards
Standards hours	190
Standard rate	$10.00
Find the budget variance and efficiency variance for variable overhead
What actual rate would make the total variable overhead equal to zero