The Des Moines Leather Company makes a variety of leather goods. It uses standard costs and a flexible budget to aid planning and control. Budgeted variable overhead at a 45,000-directlabour- hour level is €81,000.

During April, the company had a favorable variable-overhead efficiency variance of €2,970. Material purchases were €241,900. Actual direct-labour costs incurred were €422,100. The direct-labour quantity variance was €15,300 unfavorable. The actual average wage rate was €.60 lower than the standard average wage rate.

The company uses a variable-overhead rate of 20 per cent of standard direct-labour cost for flexible-budgeting purposes. Actual variable overhead for the month was €92,250.

Compute the following amounts: use U or F to indicate whether variances are unfavorable or favorable.

1. Standard direct-labour cost per hour.

2. Actual direct-labour hours worked.

3. Total direct-labour price variance.

4.Total flexible budgets for direct-labour costs.

5. Total direct-labour flexible-budget variance.

6. Variable-overhead spending variances in total.