Use the following information to answer the next $3$ questions.

At the beginning of $2017,$ Door Design Company $($DDC$)$ budgeted annual production of $450,000$ doorknobs and adopted the following standards for each doorknob:

Direct materials $($brass$)$

$0\mathrm{.}3lb.$@$$\frac{10}{l}b,$$$3\mathrm{.}00$

Direct manufacturing labor

$1\mathrm{.}2$ hours @ $$\frac{17}{h}$our $20\mathrm{.}40$

Manufacturing overhead:

Variable

$$\frac{5}{l}b,0\mathrm{.}3lb,1\mathrm{.}50$

$$\frac{15}{l}b,0\mathrm{.}3lb.,\frac{4\mathrm{.}50}{\text{\$}29\mathrm{.}40}$

Fixed

Standard cost per doorknob

DDC allocates manufacturing overhead to production based on pounds of materials used.

Actual results for April $2017$ were as follows:

Production

$29,000$ doorknobs

Direct materials purchased

$12,400lbs.at$ $$\frac{11}{l}b.$

Direct materials used

$33,000$ hours @$$15/$hour

Direct labor hours used

$$158,500$

Fixed manufacturing overhead

compute the direct material quantity variance.

$$8,800$

$$12,400$

$$2\mathrm{.}000$

$$6,200$

$$1,000$

Question $17$

Compute the direct labor efficiency variance.

$$66,000$

$$16,200$

$$30,600$

$$18,000$

$$27,000$