Raven Company applies overhead based on direct labor hours. The variable overhead standard is 10 hours at $20 per hour. During July, Raven spent $832,569 for variable overhead. 42,380 labor hours were used to produce 4,100 units. What is the variable overhead efficiency variance? Multiple Choice $6,159 favorable $746,460 favorable $6,159 unfavorable $13,065 favorable Raven Company applies overhead based on direct labor hours. The variable overhead standard is 3 hours at $12 per hour. During July, Raven spent $108,069 for variable overhead. Assuming 8,940 labor hours were used to produce 4,650 units, how much is variable overhead on the flexible budget? Multiple Choice $108,069 $167,400 $60,450 $107,280 Scarlett Company has a direct materials standard of 3 gallons of input at a standard price of $5.00 per gallon. During July, Scarlett Company purchased and used 7,800 gallons at an actual price of $7.00 to produce 2,330 units of product. What is the direct materials quantity variance? Multiple Choice 3,090 favorable 840 favorable 780 unfavorable 4,050 unfavorable