Requirement 1a.

Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month:

Budgeted level of activity		8,700	MHs
Actual level of activity		8,900	MHs
Standard variable manufacturing overhead rate	$	7.40	per MH
Actual total variable manufacturing overhead	$	63,360

What was the variable overhead rate variance for the month?

Requirement 1b.

Turrubiates Corporation makes a product that uses a material with the following standards:

Standard quantity		7.9	liters per unit
Standard price	$	2.40	per liter
Standard cost	$	18.96	per unit

The company budgeted for production of 3,700 units in April, but actual production was 3,800 units. The company used 30,700 liters of direct material to produce this output. The company purchased 20,000 liters of the direct material at $2.50 per liter.

The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for April is: