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Restore Company manufactures jeans. In June, Restore made 6 5 0 pairs of jeans, but had budgeted production at 8 0 0 pairs of jeans.

Restore Company manufactures jeans. In June, Restore made 650 pairs of jeans, but had budgeted production at 800 pairs of jeans. The allocation base for overhead costs is direct labor hours. The following additional data is available for the month: (Round intermediary calculations to two decimal places and final answers to the nearest whole dollar, $X.XX. Enter a "0" for any zero balances. For any $0 variances, enter N/A for the label. Abbreviation used: DLHr = per hour of direct labor.)
View the additional data.
Calculate the following variances:
The variable overhead cost variance is
The variable overhead efficiency variance is
The total variable overhead variance is
The fixed overhead cost variance is
The fixed overhead volume variance is
The total fixed overhead variance is
Additional Data
Variable overhead cost standard
Direct labor efficiency standard
Actual amount of direct labor hours
Actual cost of variable overhead
Fixed overhead cost standard
Budgeted fixed overhead
Actual cost of fixed overhead
$0.70 per DLHr
3 DLHr per jean
2,925 DLHr
$2,633
$0.50 per DLHr
$1,210
$960
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