Answer the following three questions based on the information below:

2015 Spring Mid2_V1_new.xlsx

Jabriel Corporation uses a standard cost system in which it applies manufacturing overhead (MOH) on the basis of direct labor- hours (DLH). The company's standards call for 2 DLHs for each unit produced. For the most recent period:

Budget Actual

Units Produced 9,000 8,500

DLH 18,000 17,200

Variable MOH $108,000 $108,500

Fixed MOH $27,000 $ 28,000

13 The variable overhead rate variance for the period was closest to:

A. 1,262$ Unfavorable

B. 500$ Unfavorable

C. 5,300$ Unfavorable

D. 6,500$ Unfavorable

E. None of above.

14.The variable overhead efficiency variance for the period was closest to:

A. 5,238$ Unfavorable

B. 6,000$ Favorable

C. 4,800$ Favorable

D. 1,200$ Unfavorable

E. None of above.

15.The fixed overhead volume variance for the period was closest to:

A. 1,200$ Unfavorable

B. 1,000$ Unfavorable

C. 1,500$ Unfavorable

D. 2,500$ Unfavorable

E. None of above.

Correct answers are in bold, I don't know how to do the work.