The following provides standards for a company

Standard Qty Standard Price / Rate

Direct materials 5 pounds $11.00 / pound

Direct labor 2 DLHs $17.00 / DLH

Variable manufacturing overhead 2 DLHs $3.00 / DLH

During the year the company:

Purchased 21,800 pounds of material at a purchase cost of $228,900.

Used all of the material that was purchased to produce 3,900 units.

Used 8,000 DLHs and paid $132,000 in direct labor costs

Paid $30,600 for variable manufacturing overhead.

a) Calculate the direct labor rate variance. Make sure to indicate whether the variance is Favorable (F) or Unfavorable (U).

b) What was the actual rate paid per DLH for direct labor?

c) Calculate the variable manufacturing overhead efficiency variance. Make sure to indicate whether the variance is Favorable (F) or Unfavorable (U).

d) Calculate the direct materials spending variance (i.e., the total variance). Make sure to indicate whether the variance is Favorable (F) or Unfavorable (U).