Question 13 (5 points) May Company reported 22,100 actual direct labor hours were used to produce 5,800 units. Total manufacturing overhead costs actually incurred during the period came in at $118,500. The standard number of direct labor hours allowed for the work done is 23,700 hours. If the predetermined manufacturing overhead rate is given at $5.05 per direct labor hour, what is the total manufacturing overhead variance for the period? $ 1,185.00 UNFAVORABLE $ 1,055.00 FAVORABLE $ 1.185.00 FAVORABLE $ 2,250.00 UNFAVORABLE $ 2.250.00 FAVORABLE O $ 1.055.00 UNFAVORABLE Question 11 (5 points) PAB's standard labor cost per unit of output is $32.00 (5 hours x $6.40). During May the company utilized 15,250 of Direct Labor hours (actual total cost of $94,550) when manufacturing 2,850 units of finished product. What is the Direct Labor Rate Variance for May? $ 3,350.00 FAVORABLE $ 3,050.00 FAVORABLE $ 6,400.00 FAVORABLE $ 3,350.00 UNFAVORABLE O$ 6,400.00 UNFAVORABLE OS 3,050.00 UNFAVORABLE