The following data is given for the Walker Company:

Budgeted production	26,000 units
Actual production	27,500 units
Materials:
Standard price per ounce	$6.50
Standard ounces per completed unit	8
Actual ounces purchased and used in production	228,000
Actual price paid for materials	$1,504,800
Labor:
Standard hourly labor rate	$22 per hour
Standard hours allowed per completed unit	6.6
Actual labor hours worked	183,000
Actual total labor costs	$4,020,000
Overhead:
Actual and budgeted fixed overhead	$1,029,600
Standard variable overhead rate	$24.50 per standard labor hour
Actual variable overhead costs	$4,520,000

Overhead is applied on standard labor hours.

The direct Labor time variance is:

6,000 U

33,000F

33,000U

6,000F

The following data relate to direct labor costs for the current period:

Standard costs	6,000 hours at $12.00
Actual costs	7,500 hours at $11.60

What is the direct labor rate variance?

$2,400 F

$17,400 U

$3,000 F

$15,000 U

If the actual direct labor hours spent producing a commodity differ from the standard hours, the variance is termed:

price variance

rate variance

quantity variance

time variance

An unfavorable volume variance might be caused by which of the following factors?

repairs leading to work stoppages

an uneven work flow

machine breakdowns

all of these