The cutting department of a company during the week ending April 30 cut 10 size-M wheels out of three sheets of 12-inch high-tempered steel. Usually three wheels of such size are cut out of each sheet. What is the variance? Is it favourable or unfavourable? Harry was an operator in a factory and took 2 weeks off due to compelling reasons. Danny took his place for the normal 40-hour week. Harry was paid $15 per hour and Danny $12. Production was meeting target before and even now. Is there any variance? Is the favourable?