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

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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	1,830	units
Actual variable manufacturing overhead cost	$5,425.00
	Actual Quantity		Actual price
Actual direct materials cost	5,255	pounds	$3.80	per pound
Actual direct labor cost	875	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)).

Chapter 10: Applying Escel Data Eshited Mr-y Standaral Cust Cara Main Esample: Chapter 10 Eshibh M-4: Standarde Cast Vananee Analosis - Direct Haterals Standard Quantity Allowed for the Aotual Dutput, at StandardPrice 6,000 pounds x$4.00 per pound =$24,000 Direot materials variances: Materials quantity variance Materials price variance $2,000U Materials spending variance $1,300F Eshibat M-f:- Standare Cust Varianee Analosis - Direat Labur Direct labor variances: Labor efficiency variance Labor rate variance Labor spending variance $1,100$420$680UFU \begin{tabular}{l|l|l|l} \hline Standard Hours Allowed for the Aotual Dutput, at Standard Rate & 1,000 hours x & $6.00 per hour = & $6,000 \\ \hline Aotual Hours of Input, at StandardRate & 1,050 hours x & $6.00 per hour = & $6,300 \\ \hline Aotual Hours of Input, at Aotual Rate & 7,140 hours x & $0.00 per hour = & $7,140 \end{tabular} Variable overhead variances: Variable overhead efficiency variance Variable overhead rate variance Variable overhead spending variance \begin{tabular}{rl|} r$300 & U \\ $840 & U \\ $1,140 & U \end{tabular}