TWE Consulting offers professional training programs. There are currently three consultants, Gord Freeman, George Smith and Peter Parkinson. Each consultant costs on average $35 per hour and takes approximately three business days to perform the training program. Assume each program and client is assigned only one consultant. The consultants are expected to work 8.0 hours per business day. Variable overhead costs are based on the amount of consulting hours. The predetermined overhead rate is $8.50 per consulting hour. For the upcoming period, the company expects 290 training programs. At the end of the period, the company incurred $148,000 in consultants wages and $36,500 in variable overhead costs. There were 210 training programs and the consultants spent a total of 3,950 consulting hours to train the clients.

Do not enter dollar signs or commas in the input boxes. Round your answer to 2 decimal places. a) Calculate the direct labor price variance. Actual Labor Rate: $Answer Standard Labor Rate: $Answer Direct Labor Price Variance: $Answer AnswerFavorableUnfavorable b) Calculate the direct labor efficiency variance. Actual DLH: Answer Standard DLH for Actual Output: Answer Direct Labor Efficiency Variance: $Answer AnswerFavorableUnfavorable c) Calculate the variable overhead spending variance. Actual Rate: $Answer Standard Rate: $Answer Variable Overhead Spending Variance: $Answer AnswerFavorableUnfavorable d) Calculate the variable overhead efficiency variance. Actual Quantity: Answer Standard Quantity for Actual Output: Answer Variable Overhead Efficiency Variance: $Answer AnswerFavorableUnfavorable