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please answer questions completely using multiple choice

Piper Corporation's standards call for 7,800 direct labor-hours to produce 1,950 units of product. During October the company worked 1,300 direct labor-hours and produced 1,300 units. The standard hours allowed for October would be: Multiple Choice Multiple Choice 7,800 hours 1,850 hours 5,200 hours O 6,500 hours The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 9.2 hours $16.80 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 9,800 hours $161,700 970 units What is the labor rate variance for the month? Multiple Choice $11,777 F $14,454 U $11.777 U $2,940 F Wadding Corporation applies manufacturing overhead to products on the basis of standard machine-hours. For the most recent month, the company based its budget on 5,400 machine-hours. Budgeted and actual overhead costs for the month appear below: Original Budget Based on 5,400 Machine-Hours Actual Costs $ 12,540 52,800 $ 13,630 53,570 Variable overhead costs: Supplies Indirect labor Fixed overhead costs: Supervision Utilities Factory depreciation. Total overhead cost 21,500 7,700 8,700 $103,240 21,140 7,750 9,010 $105,100 The company actually worked 5,420 machine-hours during the month. The standard hours allowed for the actual output were 5.410 machine-hours for the month. What was the overall variable overhead efficiency variance for the month? Multiple Choice $440 Favorable $121 Unfavorable $360 Favorable $344 Favorable