The following information was taken from the annual manufacturing overhead cost budget of Fergie Manufacturing.

	Variable manufacturing overhead costs	$69,300
	Fixed manufacturing overhead costs	$41,580
	Normal production level in labor hours	23,100
	Normal production level in units	5,775
	Standard labor hours per unit	4

During the year, 5,600 units were produced, 18,340 hours were worked, and the actual manufacturing overhead was $113,400. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Fergie's total overhead rate is

A)1.80

B)3.00

C)4.80

D)4.90

Monster Company produces a product requiring 3 direct labor hours at $20.00 per hour. During January, 2,000 products are produced using 6,300 direct labor hours. Monster's actual payroll during January was $122,850. What is the labor quantity variance?

A)$2,850 U

B)$6,000 F

C)$3,150 F

D)$6,000 U

Clark Manufacturing manufactures a product with a standard direct labor cost of two hours at $12.00 per hour. During July, 2,000 units were produced using 4,200 hours at $12.20 per hour. The labor price variance was

	$840 U.
	$3,240 U
	$3,240 F.
	$2,400 U.