Special order lamps are manufactured in division $S.$ Because of the precise nature of the process a standard cost system has been developed. The following standards are used for the special orders:

$**$ Fixed overhead is based on expected production of $4,012$ customized lamps each month.

To keep records of the actual cost of a job, a Job Order Cost System has been developed. Entries are made to the Job Order System at actual cost $($overhead is applied based on actual labor hours$)$ while entries are made to the accounting system at standard. Variance analysis is used to analyze the differences.

Job Order Costing Section

On January $1,20$x$2,$ Division $S$ began Job $1101$ for the Client, THE BIG CHILDREN STORE. The job called for $4,000$ customized lamps. The following set of transactions occurred from January $5$ until the job was completed:

$5-$Jan Purchased $4,225$ Lamp Kits @ $$16\mathrm{.}40$ per kit.

$9-$Jan $4,225$ sets of Lamp Kits were requisitioned.

$17-$Jan Payroll of $610$ Direct Labor Hours @ $$9\mathrm{.}50$ per hour.

$30-$Jan Payroll of $660$ Direct Labor Hours @ $$9\mathrm{.}75$ per hour.

$30-$Jan $3,988$ lamps were completed and shipped. All materials requisitioned were used or scrapped.

Month End Overhead Information

Actual Variable Overhead

Actual Fixed Overhead

How many Lamps were completed?

Note: Show favorable variances as negative numbers

What was the total material price variance for the Lamp Kits purchased?

What was the material usage variance for Lamp Kits?

What was the direct labor efficiency variance?

What was the direct labor rate variance?

What was the direct labor rate variance?

Note: Show favorable variances as negative numbers

What was the variable overhead efficiency variance $?$

What was the variable $OH$ spending variance?

What is the fixed $OH$ volume $($denominator$)$ variance?

$ $40,623\mathrm{.}45$

PLEASE FILL IN TABLES SHOWN