Variable manufacturing overhead is applied to products on the basis of standard direct labor-hours. If the labor efficiency variance is favorable, the variable overhead efficiency variance will be: Multiple Choice favorable unfavorable. zero either favorable or unfavorable. The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 4.6 grams $15.05 per gram The following data pertain to operations concerning the product for the last month: Actual materials purchased 3,100 grams Actual cost of materials $44,020 purchased Actual materials used in 2,400 grams production Actual output 300 units What is the materials quantity variance for the month? Multiple Choice $9,940 U $15,351 U $14,484 U $10,535 U The following labor standards have been established for a particular product: Standard labor-hours per unit of output 8.7 hours Standard labor rate $18.10 per hour The following data pertain to operations concerning the product for the last month 3,800 hours $67,640 Actual hours worked Actual total labor cost Actual output 500 units What is the labor efficiency variance for the month? Multiple Choice $9,790 F $11,095 U $9,955 F $11,095 F