Franklin glass works production budget was based on 200,000 units. Each unit requires two standard hours of labor for completion,. Total overhead was budgeted at $900,000 per year, and fixed rate was estimated to be $3 for each unit. Both fixed and variable overhead are assigned to the product on the basis of direct labor hours. Actual data follows:

Production in units............................................198,000
Labor hours......................................................440,000
Variable overhead............................................$352,000
Fixed overhead................................................$575,000

A. What are the total standards hours allowed for actual productuion the the year ended Nov 30, 2009.

B.What is Franklin's variable overhead efficiency variance?

C. What is Franklin's variable overhead spending variance?

D. What is Franklin's fixed overhead spending variance?

E. What is Franklin's fixed overhead volume vfariance?