Sperezza Corporation produces lerge commercial doors for warehouses and other facilities. In the most recent month, the company budgeted production of 6,200 doors. Actual production was 6,600 doors. According to standards, each door requires 6.4 machine hours. The actual machine-hours for the month were 43,490 machine hours. The standard supplies cost is $2.20 per machine-hour. The actual supplies cost for the month was $87,415. Supplies cost is an element of variable manufacturing overheed The variable overheed efficiency veriance for supplies cost is: $7,269 F O $2.750u O $7269u O$2750 F t that uses a material with the following direct material standards Standard quantty Standard price 33 klos per un s9 per kilo The company produced 7200 units in November using 24,190 kilas of the materiel During the month, the purchases veriance is computed when the maberials are purchased. company purchased 26,320 klos of the direct material at a total cost of $231,616. The direct materials The materials quantity verience for November is O $3870F O $3,870 U O $3776 u O $3,776 F Jackson Industries uses a standard cost system in which direct meterials inventory is carried at standard cost. Jeckson has established the following standards for one unit of product $12.00 1050 40 per pound $700 per hour 5 pound 150 hourns Dieect materials Direct lebor Ouring May, Jackson purchesed 77800 pounds of direct material at a total cost of $202,280. The total factory wages for May were $133,900, 90 percent of which were for direct labor Jeckson manufactured 12,000 units of product during May using 57200 pounds of direct material and 18,500 direct labor-hours The labor rate veriance for May is O $7790 Untevorable $8,990 Untevorable O $8,990 F O $6,590 Favorable