The following data pertains to the month of October for ElmCo when production was budgeted to be 5,000 units of P90. P90 has standard costs per unit of: 3 lbs. of Direct Materials at a cost of $7.00 per lb.; 0.20 hours of Direct Labor at $18.00 per hour; and Variable Overhead assigned on the basis of 0.05 machine hours at a rate of $50 per machine hour. Actual production of P90 for October was 4,700 units. In October the production of P90 totaled 4,700 units, using 15,100 lbs. of material costing a total of $108,000. Determine the direct materials quantity variance. Negative numbers indicate a favorable variance. (Round to the nearest $1.00)

The following data pertains to the month of October for ElmCo when production was budgeted to be 5,000 units of P90. Fixed manufacturing overhead traceable to the production of P90 is budgeted to be $15,000 for the month and is assigned on the basis of the number of units manufactured using a pre-determined rate. Actual production of P90 for October was 4,700 units and actual Fixed manufacturing overhead costs were $14,650. Determine the fixed overhead volume variance. Negative numbers indicate a favorable variance. (Round to the nearest $1.00)

The following data pertains to the month of October for ElmCo when production was budgeted to be 5,000 units of P90. P90 has standard costs per unit of: 3 lbs. of Direct Materials at a cost of $7.00 per lb.; 0.20 hours of Direct Labor at $18.00 per hour; and Variable Overhead assigned on the basis of 0.05 machine hours at a rate of $50 per machine hour. Actual production of P90 for October was 4,700 units. In October the production of P90 totaled 4,700 units, using 324 machine hours costing a total of $17,066. Determine the variable overhead efficiency variance. Negative numbers indicate a favorable variance. (Round to the nearest $1.00)

The following data pertains to the month of October for ElmCo when production was budgeted to be 5,000 units of P90. Fixed manufacturing overhead traceable to the production of P90 is budgeted to be $15,000 for the month and is assigned on the basis of the number of units manufactured using a pre-determined rate. Actual production of P90 for October was 4,700 units and actual Fixed manufacturing overhead costs were $14,650. Determine the fixed overhead spending variance. Negative numbers indicate a favorable variance. (Round to the nearest $1.00)

The following data pertains to the month of October for ElmCo when production was budgeted to be 5,000 units of P90. P90 has standard costs per unit of: 3 lbs. of Direct Materials at a cost of $7.00 per lb.; 0.20 hours of Direct Labor at $18.00 per hour; and Variable Overhead assigned on the basis of 0.05 machine hours at a rate of $50 per machine hour. Actual production of P90 for October was 4,700 units. In October the production of P90 totaled 4,700 units, using 828 direct labor hours costing a total of $15,732. Determine the direct labor efficiency variance. Negative numbers indicate a favorable variance. (Round to the nearest $1.00)