2. Fixed overhead spending variance. 3. Expected (planned) capacity variance. 4. Unexpected (unplanned) capacity variance. E9-18 Determining Actual, Standard Costs, and Variances For each of the following independent cases, fill in the missing amounts: Jess Co. Units produced Standard hours per unit Standard hours Standard rate per hour Actual hours worked Actual labor cost Direct labor rate variance Direct labor efficiency variance$ 2,000 120 1,500 3.5 0.9 2 $1050 $14 50 6,800 $7 4,900 $31.850 975 $3,090 s 150 U $1,700F $975 F $765 U S 2.800u GROUP A PROBLEMS PAS-1 Calculating Direct Material, Direct Labor, Variable Overhead Variancers Barley Hopp. Inc, manufactures cu commemorative beer steins. Its standard cos