The following report is given for a factory. The company had a plan to make 500 units of K for $1,200 (given below). However, the factory actually made 600 units of K and incurred $1,350 (as shown below). Production of Q Material (variable Labor (fixed) Total Cost Budget 500 units $500 $700 $1,200 Actual 600 units $750 $600 $1,350 The spending variance for all cost together is: A) S330, Favorable B) $150, Unfavorable C) $50, Unfavorable D) $10, Unfavorable 22. The following labor standards have been established for Product X Standard hours allowed for 1 unit of X. 6 hours S17.20 per hour The following data pertain to operations concerning the product for the last month; 8,100 hours, S17.45per hour $141,345 1.400 units Actual production units of X What is the direct labor rate variance for the month? A) $3,135 Favorable B) $2,025 Unfavorable C) S5,160 Favorable D) $137,497 Unfavorable Use the information given in the above question. What is the direct labor efficiency variance? A) $3,135 Favorable B) $2,025 Unfavorable C) $5,160 Favorable D) $137,497 Unfavorable 23