Use the following information for Questions 11-15:

The Apoundright 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 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 overhead: $4,175

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

The materials price variance for November was:

$2,310 U

$2,310 F

$810 U

$810 F

QUESTION 12

The materials quantity variance for November was:

$1,200 U

$1,200 F

$300 U

$1,500 F

QUESTION 13

The labor rate variance for November was:

$1,050 U

$550 U

$2,150 U

$2,150 F

QUESTION 14

The labor efficiency variance for November was:

$1,050 U

$550 U

$1,600 F

$1,600 U

QUESTION 15

The total variable overhead variance (including both the rate and efficiency variances) for November was:

$175 U

$225 F

$225 U

$400