Dancing Waters produces fountains. The company analyzes only variances that differ by more than 5 percent from the standard cost. The controller computed the following direct labor efficiency variances for May:

For each product, determine the variance as a percentage of the standard cost (round to one decimal place). Then identify the products for which variances should be analyzed and suggest possible causes for thevariances.

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Product 4 Product 6 Product7 Product9 Product 12 Direct Labor Efficiency Variance 1,200 (U) 3,200 (F) 2,000 (U) 1,600 (F) 2,800 (U) Standard Direct Labor Cost $24,000 42,800 42,000 34,000 50,000