The Rossi Company uses a flexible budget and standard costs to aid planning and control of its machining

manufacturing operations. Its costing system for manufacturing has two direct$-$cost categories $($direct materials

and direct manufacturing labor$-$both variable$)$ and two overhead$-$cost categories $($variable manufacturing

overhead and fixed manufacturing overhead, both allocated using direct manufacturing labor$-$hours$).$ The

following actual results are for August:

$($Click the icon to view the results.$)$

Some additional information about Rossi Company's budget, standard costs and labor follows:

$($Click the icon to view additional information.$)$

Requirements

Compute the following for August:

a$.$ Total pounds of direct materials purchased

b$.$ Total number of pounds of excess direct materials used

c$.$ Variable manufacturing overhead spending variance

d$.$ Total number of actual direct manufacturing labor$-$hours used

e$.$ Total number of standard direct manufacturing labor$-$hours allowed for the

units produced

f$.$ Production$-$volume variance

Describe how Rossi's control of variable manufacturing overhead items differs

from its control of fixed manufacturing overhead items.