1. Use this information to answer the question that follow.

The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.71 per hour
Variable overhead	3 hours per unit @ $1.97 per hour
Actual Costs
Total variable cost, $17,800
Total fixed cost, $8,000

The variable factory overhead controllable variance is

a.$1,002 favorable

b.$1,252 favorable

c.$0

d.$1,252 unfavorable

2. Use this information for Flapjack Corporation to answer the question that follow.

Flapjack Corporation had 7,888 actual direct labor hours at an actual rate of $12.38 per hour. Original production had been budgeted for 1,100 units, but only 986 units were actually produced. Labor standards were 7.2 hours per completed unit at a standard rate of $12.75 per hour.

Round your answer to the nearest cent.

The direct labor time variance is

$2,934.34 unfavorable

$2,934.34 favorable

$10,057.20 unfavorable

$10,057.20 favorable