Requirements:

	For variable direct batch-level costs, compute the price and efficiency variances.
	For fixed overhead costs, compute the spending and the production-volume variances.

Fleet Feet, Inc., produces dance shoes for stores all over the world. While the pairs of shoes are boxed individually, they are crated and shipped in batches. The shipping department records both variable direct batch-level costs and fixed batch-level overhead costs. The following information pertains to shipping costs for 2017. (Click to view the information.) Read the requirements. Data table Static-Budget Amounts Actual Results Pairs of shoes shipped 220,000 209,000 11 8 0.9 hours 0.7 hour Average number of pairs of shoes per crate Packing hours per crate Variable direct cost per hour Fixed overhead cost $ 24 $ 26 $ 63,000 $ 60,500