Question 22 to 29; Below is Justin Corp's flexible budget and actual results for making 32,000 units. The company's expected manufacturing products in the static budget is 50,000 units. Budget Amt Actual Flexible Per Unit Results Variance Budget Unit (Batches of 52000 52000 Variable costs DM 1.84 104000 13000 91000 DL 2.88 145600 -4160 149760 VOH 0.72 30160 -7280 37440 Fixed Costs Fixed Overhead 23920 -1080 25000 Total 303680 480 303200 100) Additional information for DM: Direct materials cost standard $1.75 per pound of paraffin . Direct materials efficiency standard 1.05 pound of paraffin per batch of crayons Actual amount of paraffin used 65,000 pounds Actual cost of paraffin used S104,000 Additional information for DL Chick Save and Submit to save and submit. Click Save All Answers to save all answers Actual cost of paraffin used $104,000 Additional information for DL: Direct labor cost standard $12.00 per DLH Direct labor efficiency standard 0.24 DL.Hr per batch of crayons Actual amount of direct labor hours 10,400 DLH Actual cost of direct labor $145,600 Additional information for OH: Variable OH cost standard $3.00 per DLH Fixed OH standard overhead allocation rate $2.00 per DLH Variable OH efficiency standard 0.24 DL.Hr per batch of crayons Actual amount of direct labor hours 10,400 DLH Actual cost of variable OH $30,160 Compute variable overhead efficiency (quantity) variance 6,032 F 6,240 F Ob. 6,240 V 6,032 U Od