1. The standard rate of pay is $11.90 per direct labor hour. If the actual direct labor payroll was $47,040 for 4,000 direct labor hours worked, the direct labor rate variance is

$1,190 unfavorable.

$1,190 favorable.

$560 favorable.

$540 unfavorable.

2. Kent Co. manufactures a product with a standard direct labor cost of two hours at $18.10 per hour. During August, 2,000 units were produced using 4,200 hours at $18.30 per hour. The labor efficiency variance was

$3,620 U.

$3,660 U.

$3,660 F.

$840 U.

3. Toolwork's has a standard of 2 hours of labor per unit, at $18 per hour. In producing 2,000 units, Toolwork's used 3,850 hours of labor at a total cost of $70,455. Toolwork's labor price variance is

$1,200 U.

$2,895 F.

$1,545 U.

$1,155 U

4. Toolwork's has a standard of 2 hours of labor per unit, at $18 per hour. In producing 2,000 units, Toolwork's used 3,850 hours of labor at a total cost of $70,455. Toolswork's labor efficiency variance is

$2,895 F.

$2,700 F.

$1,545 F.

$1,155 U.

5. The overhead volume variance relates only to

variable overhead costs.

fixed overhead costs.

both variable and fixed overhead costs.

all manufacturing costs.