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

Chapter 10: Applying Excel
Data
Exhibit 10-1: Standard Cost Card
Inputs	Standard Quantity		Standard Price
Direct materials	3.0	pounds	$4.00	per pound
Direct labor	0.50	hours	$22.00	per hour
Variable manufacturing overhead	0.50	hours	$6.00	per hour
Actual results:
Actual output	1,930	units
Actual variable manufacturing overhead cost	$5,162.00
	Actual Quantity		Actual price
Actual direct materials cost	5,765	pounds	$3.70	per pound
Actual direct labor cost	890	hours	$21.60	per hour

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

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

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

b-2. What is the labor rate variance? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your final answer to nearest whole dollar amount.)

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

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