Resset Co. provides the following results of April's operations: F indicates favorable and U indicates unfavorable. In applying management by exception, the company investigates all variances of $17,800 or more.

Direct materials price variance$28,200FDirect labor efficiency variance$17,600FDirect materials quantity variance12,300UControllable overhead variance17,800UDirect labor rate variance35,200UFixed overhead volume variance18,000F

Which variances will the company investigate?(You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.)

• Direct materials price variance
• checked
• Controllable overhead variance
• checked
• Direct labor rate variance
• unchecked
• Direct materials quantity variance
• unchecked
• Direct labor efficiency variance
• unchecked
• Fixed overhead volume variance