. ABC Company estimates that variable overhead will be applied to products based on direct labor hours. The standard overhead allocation rate is $3.50 per direct labor hour. Each unit is expected to require 2 direct labor hours to produce. Actual total variable overhead costs were $178,000 when 24,500 units were produced, What is the total variable overhead variance? Multiple Choice $92,250F $0. $6,500F . The following information relates to ABC Company's output for the current period: $4,400 unfavorable direct material price variance . actual price per pound of $61.10 standard price per pound of $60.00 How many pounds of material are used in the current period? . Multiple Choice 3.928 4,000 4,400 ABC Company produces Product A. It usually takes 3 hours of direct labor to produce a single unit of Product A. ABC's standard labor cost is $14 per hour. During August, ABC actually produced 13,800 units. During August, ABC actually used 42,150 hours of direct labor at a total cost of $586,800. What is ABC's labor efficiency variance for August? . . Multiple Choice $10,500 unfavorable $7.200 unfavorable $6,600 favorable,