QUESTIUNI 1 points SA H.D. Samuelson Inc. 2015 Production Budget Budgeted production: 5,000 units Materials $65.000 5000 kits 513 / Direct Labor $65.000 (5,000 hrs. $13.00/hr.) Fixed overhead costs $650.000 Variable overhead costs $700.000 Note: Both foxed and variable overhead allocation are based on labor hours H.D. Samuelson Inc. 2015 Production Costs Actual production: 5.400 units Materials $71.874 940 51210 ) Direct Labor $78,732 5.832 hrs. $13.50/hr.) Fixed overhead costs $765.000 Variable overhead costs $720.000 Enter the number for dollar amount: 32000 (NOT "$32000 32. 32.000" or "32000.007 After dollar amount please enter "E for favorable variance or for unfavorable variance Labor Efficiency Variance is $ and it is (For U) QUESTION 2 points Variable Overhead Emiciency variance is For U)