1. what is the fixed manufacturing overhead efficiency variance for the month of January?

2. for purple manufacturing what is the variable manufacturing overhead flexible budget variance for the month of January

Purple Manufacturing Company has two direct cost categories: direct materials and direct manufacturing labour. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labour hours (DMLH). At the beginning of 2021 Purple Manufacturing adopted the following standards for its manufacturing overhead costs: Direct manufacturing labour: 5 hours labour allowed per unit built at $31.00 per labour hour Variable manufacturing overhead: $8 per DMLH Fixed manufacturing overhead: $10 per DMLH Fixed manufacturing overhead static budget: $500,000 The denominator for total manufacturing overhead per month is 50,000 DMLH. Purple Manufacturing's flexible budget for January 2021 was based on this denominator level. The records for January indicate the following: Actual units built: 9,900 units Direct manufacturing labour: 49,000 hours used at $31.50 per labour hour Total actual variable manufacturing overhead: $401,800 Total actual fixed manufacturing overhead: $481,000