Wilkin Manufacturing has been in operation for years. The company has high expectations for its workers, but the employees are paid fairly, treated well, and given good benefits. This labor-intensive assembly plant allocates MOH costs based on DL hours. As management considered possible results for the upcoming year, they wondered how each result would impact Wilkin's variable-and fixed-MOH variances. (a) Fill in the following chart by placing a check mark in the appropriate column(s) to designate the variance(s) that would result from each given situation. 1. More units produced than planned 2. More DL hours used than expected 3. Higher Variable-MOH costs than what was applied. 4. Fewer labor hours used than expected 5. Lower Fixed-MOH costs vs. the flexible budget 6. Higher DL cost than expected 7. Lower Fixed-MOH cost than what was applied Variable-MOH Variances Price Variance Efficiency Variance Applied MOH Fav. Unf. Fav. Unf. Under- Over- 0 : : 0 : 0