already completed problem. Only need the split cost. see attachment.

Material, Labor, and Variable Overhead Variances The following summarized manufacturing data relate to Thomas Corporation's April operations, during which 2,000 finished units of product were produced. Normal monthly capacity is 1,100 direct labor hours. Standard Units Costs Total Actual Costs Direct material Standard (2 lb. @ $10.00/lb.) $20 Actual (4,200 lb. @ $11.30/lb.) Direct labor Standard (0.5 hr. @ $25/hr.) $12.50 Actual (950 hrs. @ $24.50/hr.) Variable overhead Standard (0.5 hr. @ $7/hr.) $3.50 Actual Total $36 $47,460 23,275 7,450 $78,185 Determine the following variances: Do not use negative signs with any of your answers. Next to each variance answer, select either "F" for Favorable or "U" for Unfavorable. Material Variances Actual cost: $11.30 Split cost: Standard cost: $10.00 Materials price: $5,460 Unfavorable ($11.30 - $10.00 = $1.30 x 4,200) Materials efficiency: $200 Unfavorable (actual usage - standard usage = 4,200 - 4,000) Labor Variances Actual cost: $24.50 Split cost: Standard cost: $25.00 Labor rate: $475 Favorable ($25.00 - $24.50 = .50 x 950) (favorable due to 50 cent savings) Labor efficiency: $1,250 Favorable (1,000 - 950 = 50 x $25) Variable Overhead Variances Actual cost: not given/applicable Split cost: Standard cost: $7.00 Variable overhead spending: $800 Favorable (950 x $7 = $6,650) $7,450 - $6,650 = $800 Variable overhead efficiency: $350 Favorable (1,000 - 950) x $7