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Scion Company manufactures jeans. In June, Scion made 6 2 5 pairs of jeans, but had budgeted production at 8 0 0 pairs of jeans.

Scion Company manufactures jeans. In June, Scion made 625 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:
Variance
\table[[,Amount],[The variable overhead cost variance is,],[The variable overhead efficiency variance is,],[The total variable overhead variance is,],[The fixed overhead cost variance is,]]
Additional Data
\table[[Variable overhead cost standard,$0.05 per DLHr],[Direct labor efficiency standard,4 DLHr per jean],[Actual amount of direct labor hours,3,200DLHr
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