Question 3 2 pts Standard manufacturing costs Price per Quantity Standard per unit quantity Direct Material (wood pulp) 1.5 lbs $0.50 $0.75 Direct labor 0.5 LH* $18.00 $9.00 Variable manufacturing overhead** 2 MH* $1.00 $2.00 Total cost per unit $11.75 *LH = labor hours; MH = machine hours **variable overhead is applied based on machine hours Actual manufacturing data Actual production 6,000 units 8,900 lbs of material costing $4,895 was purchased and used 3,200 direct labor hours were worked for a total cost of $57,920 11,800 machine hours were logged and total variable overhead was $14.750 What is the total direct labor variance? $3,920F $52,5200 $3,9200 $52,520F Question 4 2 pts Standard manufacturing costs Price perc Standard per unit quantity Direct Material (wood pulp) 1.5 lbs $0.50 $0.75 Direct labor 0.5 LH* $18.00 $9.00 Variable manufacturing overhead** 2 MH* $1.00 $2.00 Total cost per unit $11.75 *LH = labor hours; MH = machine hours **variable overhead is applied based on machine hours Actual manufacturing data Actual production 6,000 units 8,900 lbs of material costing $4,895 was purchased and used 3,200 direct labor hours were worked for a total cost of $57,920 11,800 machine hours were logged and total variable overhead was $14.750 What is the direct labor efficiency variance? $3,600F $320F $3200 $3,600U Question 5 2 pts Standard manufacturing costs Price per Standard per unit Quantity quantity Direct Material (wood pulp) 1.5 lbs $0.50 $0.75 Direct labor 0.5 LH* $18.00 $9.00 Variable manufacturing overhead** 2 MH* $1.00 $2.00 Total cost per unit $11.75 *LH = labor hours; MH = machine hours **variable overhead is applied based on machine hours Actual manufacturing data Actual production 6,000 units 8,900 lbs of material costing $4,895 was purchased and used 3,200 direct labor hours were worked for a total cost of $57,920 11,800 machine hours were logged and total variable overhead was $14.750 What is the manufacturing overhead rate variance? $2000 $2,950F $200F $2,9500