Your next$-$door neighbor recently began a new job as assistant controller for Conundrum Corporation. As her first assignment, she prepared a performance report for January. She was scheduled to present the report to management the next morning, so she brought it home to review. As the two of you chatted in the backyard, she decided to show you the report she had prepared. Unfortunately, your dog thought the report was an object to be fetched. The pup made a flying leap and got a firm grip on the report. After chasing the dog around the block, you managed to wrest the report from its teeth. Needless to say, it was torn to bits. Only certain data are legible on the report. This information follows:

CONUNDRUM CORPORATION

Performance Report for the Month of January

Direct Direct Variable Fixed

Material Labor Overhead Overhead

Standard allowed cost given actual output $??$

$(?$ kilograms $(2$ hours

at $$10$ per at $$17$

kilogram$)$ per hour$)$

Flexible overhead budget $?$ $ $56,000$

Actual cost $ $231,000???$

$(14,000(12,700$

kilograms hours

at $$16\mathrm{.}5$ at $?$ per

kilogram per$)$ hour$)$

Direct$-$material price variance $?$

Direct$-$material quantity variance $ $6,700$ U

Direct$-$labor rate variance $ $12,700$ U

Direct$-$labor efficiency variance $5,100$ F

Variable$-$overhead spending variance $ $2,610$ U

Variable$-$overhead efficiency variance $1,800$ F

Fixed$-$overhead budget variance $ $3,950$ U

Fixed$-$overhead volume variance $?$

In addition to the fragmentary data still legible on the performance report, your neighbor happened to remember the following facts.

Planned production of Conundrum's sole product was $500$ units more than the actual production.

All of the direct material purchased in January was used in production.

There were no beginning or ending inventories.

Variable and fixed overhead are applied on the basis of direct$-$labor hours. The fixed overhead rate is $$4\mathrm{.}00$ per hour.

Required:

Feeling guilty, you have agreed to help your neighbor reconstruct the following facts, which will be necessary for her presentation. $($Do not round your intermediate calculations. Round "Actual variable$-$overhead rate" to $2$ decimal place, and "Standard direct$-$material quantity per unit" to nearest whole number. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$ zero variance$).)$Required:

Feeling guilty, you have agreed to help your neighbor reconstruct the following facts, which will be necessary for her presentation. $($Do

not round your intermediate calculations. Round "Actual variable$-$overhead rate" to $2$ decimal place, and "Standard direct$-$material

quantity per unit" to nearest whole number. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select

"None" and enter $"0"$ for no effect $($i$.$e$.,$ zero variance$).)$