The following labor standards have been established for a particular product:

Standard labor-hours per unit of output	9	hours
Standard labor rate	$12.80	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	6,800	hours
Actual total labor cost	$84,320
Actual output	800	units

What is the labor efficiency variance for the month?

$7,840 F

$7,840 U

$4,960 F

$5,120 F

Landram Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	2.0 liters	$7.00 per liters
Direct labor	1.4 hours	$10.00 per hour
Variable overhead	1.4 hours	$4.00 per hour

The company produced 4,800 units in April using 10,320 liters of direct material and 2,300 direct labor-hours. During the month, the company purchased 10,890 liters of the direct material at $7.20. per liter. The actual direct labor rate was $10.75 per hour and the actual variable overhead rate was $3.90 per hour.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for April is:

$5,040 F

$5,184 U

$5,184 F

$5,040 U

Landram Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	2.0 kilos	$7.00 per kilo
Direct labor	0.7 hours	$17.00 per hour
Variable overhead	0.7 hours	$3.00 per hour

In March the company produced 4,900 units using 10,250 kilos of the direct material and 2,230 direct labor-hours. During the month, the company purchased 10,820 kilos of the direct material at a cost of $76,700. The actual direct labor cost was $38,235 and the actual variable overhead cost was $11,936.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials price variance for March is:

$820 U

$960 F

$960 U

$820 F

Epley Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	12.5 pounds	$12.0 per pound
Direct labor	0.8 hours	$37.00 per hour
Variable overhead	0.8 hours	$17.50 per hour

In July the company produced 3,480 units using 13,920 pounds of the direct material and 2,904 direct labor-hours. During the month, the company purchased 14,680 pounds of the direct material at a cost of $35,100. The actual direct labor cost was $107,031 and the actual variable overhead cost was $48,748.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The labor rate variance for July is:

$417 F

$417 U

$4,023 U

$4,023 F

Please help! & Explain how you got the answer you did. That way i can teach myself for next time!