The following information is available for Allen Company:

$5.00 Standard variable manufacturing overhead rate per direct labor hour

$51,000 Actual variable manufacturing overhead

10,500 Standard direct labor hours for output produced

11,100 Actual direct labor hours worked

Given this information, the variable manufacturing overhead spending variance is:

$1,500 Favorable

$1,500 Unfavorable

None of these

$2,500 Favorable

$4,000 Favorable

$2,500 Unfavorable

The standard cost data for Mayhem Manufacturing show the following costs for producing one of its products:

Direct Material 15 feet at $3.15 per foot

Direct Labor 2 hours at $12.55 per hour

During February, the following actual cost data was accumulated: Materials purchased 125,000 feet at $3.00 per foot

Materials used 122,000 feet

Direct labor incurred 17,000 hours at a total cost of $215,560

Units produced 8,800 units

Compute Labor Rate Variance -->

$2,210 Favorable

None of these

$7,530 Favorable

$7,530 Unfavorable

$2,210 Unfavorable