Workbook and Study Guide in ACC312 Introduction to Management Accounting Study Unit 4: Standard Costing and Variance Analysis Activity 9 system: The data below relate to the month of April 2019 for Chubz, Inc. which uses a standard cost Actual direct labor cost Actual hours worked P43,400 14,000 Direct labor rate variance - debit Budgeted fixed cost 1,400 Normal activity in hours 9,000 Controllable variance - debit 12,000 500 Volume variance - credit 2,250 Total application rate per direct labor hour 2.25 Required: a. Compute the standard hours allowed for good output. b. Compute the actual factory overhead cost incurred. c. Compute the direct labor usage variance for April