Required information

Crystal Glassware Company has the following standards and flexible$-$budget data.Standard quantity of direct labor

Budgeted fixed overhead

Budgeted output$$6$ per direct$-$labor hour

$2\mathrm{.}0$ hours per unit of output

$ $120,000$

Actual results for April are as follows:

Required:

Use the variance formulas to compute the following variances.

Note: Indicate the effect of the first three variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"$O$"$ for no

effect $($i$.$e$.,$ zero variance$).$ Select "Positive" or "Negative" for the Fixed$-$overhead Volume variance.