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 Material Direct Labor Variable Fixed Overhead Overhead Standard allowed cost given actual output (? kilograms at $10 per kilogram) (2 hours at $15 per hour) Flexible overhead budget Actual cost $55,000 $217,500 (15,000 kilograms at $14.5 kilogram per) (9,600 hours at ? per hour) Direct-material price variance Direct-material quantity variance Direct-labor rate variance Direct-labor efficiency variance Variable-overhead spending variance Variable-overhead efficiency variance Fixed-overhead budget variance Fixed-overhead volume variance $ 6,100u 9,600U 3,000F $2,650U 1,000F $3,350U