The Litton Company has established standards as follows:

Direct material: 2 pounds per unit @ $4.70 per pound = $9.40 per unit

Direct labor: 2 hours per unit @ $4 per hour = $8 per unit

Variable manufacturing overhead: 2 hours per unit @ $4 per hour = $8 per unit

Actual production figures for the past year are given below. The company records the materials price variance when materials are purchased.

Units produced	1,300	units
Direct material used	2,810	pounds
Direct material purchased (3,810) pounds	$10,287
Direct labor cost (2,500 hours)	11,250
Variable manufacturing overhead cost incurred	$10,170

The company applies variable manufacturing overhead to products on the basis of standard direct labor-hours.

The materials quantity variance is:

$987 U

$2,810 U

$210 U

$210 F

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

Standard labor-hours per unit of output	5.8 hours
Standard labor rate	$12.60 per hour

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

Actual hours worked	1,020 hours
Actual total labor cost	$13,260
Actual output	204 units

What is the labor rate variance for the month?

$82 F

$82 U

$408 F

$408 U

Kibodeaux Corporation makes a product with the following standard costs:

	Standard Quality or Hours	Standard Price or Rate	Standard Cost Per Unit
Inputs
Direct materials	9.8 liters	$7.50 per liter	$73.50
Direct labor	0.1 hours	$24.50 per hour	$2.45
Variable overhead	0.1 hours	$5.50 per hour	$0.55

The company budgeted for production of 3,300 units in June, but actual production was 3,650 units. The company used 35,405 liters of direct material and 347 direct labor-hours to produce this output. The company purchased 35,640 liters of the direct material at $4.20 per liter. The actual direct labor rate was $25.20 per hour and the actual variable overhead rate was $5.20 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 labor rate variance for June is:

$243 U

$256 F

$243 F

$256 U