Revise the data in your worksheet to reflect the results for the subsequent period as shown below:

	A	B	C	D	E	F
1	Chapter 8: Applying Excel
2
3	Data
4	Exhibit 8-8: Standard Cost Card
5	Inputs	Standard Quantity		Standard Price
6	Direct materials	3.0	pounds	$4.00
7	Direct labor	0.50	hours	$22.00	per hour
8	Variable manufacturing overhead	0.50	hours	$6.00	per hour
9
10	Actual results:
11	Actual output	1,910	units
12	Actual variable manufacturing overhead cost	$4,400
13		Actual Quantity		Actual price
14	Actual direct materials cost	5,580	pounds	$3.8	pounds
15	Actual direct labor cost	800	hours	$21.7	per hour
16

a-1.	What is the materials quantity variance? Also, (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)
	The amount of the materials quantity variance :

a-2.	What is the materials price variance? Also, (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)
	The amount of the materials price variance:

b-1.	What is labor efficiency variance? Also, (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)
	The amount of the labor efficiency variance:

b-2.	What is labor rate variance? Also, (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)
	The amount of the labor rate variance:

c-1.	What is variable overhead efficiency variance? Also, (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)
	The amount of the variable overhead efficiency variance:

c-2.	What is variable overhead rate variance? Also, (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)
	The amount of the variable overhead rate variance: