Resset Co. provides the following results of Aprils operations: F indicates favorable and U indicates unfavorable. In applying management by exception, the company investigates all variances of $5,000 or more.

Direct materials price variance	$	8,000	F	Direct labor efficiency variance	$	4,800	F
Direct materials quantity variance		3,500	U	Controllable overhead variance		5,000	U
Direct labor rate variance		10,000	U	Fixed overhead volume variance		5,200	F

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.)

check all that apply

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