The material quantity variance for November was:

a. 1200 U

b 300 U

c. 1200 F

d. 1,500 F

The labor efficiency variance for November was:

a. 1050 U

b. 550 U

c. 1600 F

d. 1600 U

The Albright Company uses standard costing and has established the following standards for its single product: Direct materials 2 gallons at $3 per gallon Direct labor 0.5 hours at $8 per hour Variable mfg, overhead 0.5 hours at $2 per hour During November, the company made 4,000 units and incurred the following costs: Direct materials purchased 8,100 gallons at $3.10 per gallon Direct materials used 7,600 gallons Direct labor used 2,200 hours at $8.25 per hour Actual variable mfg. overhead $4,175 The company applies variable manufacturing overhead to products on the basis of direct labor hours. Reference: Ref. 10-3 The total variable overhead variance for November was: Select one: O a. $225 U. O b. $225 F O c. $175 U. 0 d. $400 U