U Question 34 3 pts Cougar Inc. has the following standard and actual costs based on a a budgeted operating level of 10,000 units and an actual operating level of 10,500 units Cougar Inc. Costs Cost Standard Actual Direct Materials 5 pounds @ $1/pound 53,000 pounds at $1.10/pound Direct Labor 3 hours @ $20/hour 31.000 hours $21/hour Variable Overhead 3 hours @ $5/hour $160.000 Fixed Overhead 3 hours $10/hour $302.000 What is Cougar's Controllable Overhead Variance? 0 4.500 Unfavorable 4.500 Favorable 9.500 Unfavorable 09.500 Favorable Question 35 3 pts Cougar Inc. has the following standard and actual costs based on a a budgeted operating level of 10,000 units and an actual operating level of 10,500 units Cougar Inc Costs Cost Standard Actual Direct Materials 5 pounds @ $1/pound 53,000 pounds at $1.10/pound Direct Labor 3 hours a $20/hour 31,000 hours @ $21/hour Variable Overhead 3 hours @ $5/hour $160,000 Fixed Overhead 3 hours @ $10/hour $302.000 What is Cougar's Direct Labor Rate Variance? 31.000 Untavorable O 31000 Favorable 10.000 Favorable 10,000 Untavorable