Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.20 hours per unit. The variable overhead rate standard is $8.90 per hour. In January the company produced 4,900 units using 1,010 direct labor-hours. The actual variable overhead rate was $8.80 per hour. The variable overhead efficiency variance for January is: Multiple Choice O O $267 F $264 U O O $267 U O $264 F Tharaldson Corporation makes a product with the following standard costs: Direct materials Standard Quantity Standard Price or Standard Cost or Hours Rate Per Unit 7.2 $ 2.00 per $ 14.40 ounces ounce 0.3 hours $ 16.00 per hour $ 0.3 hours $ 5.00 per hour $ 1.50 4.80 Direct labor Variable overhead The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 2,600 units 2,200 units 18,000 ounces 21,500 ounces 500 hours $ 42,000 $ 12,600 $ 3,300 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor rate variance for June is: Tharaldson Corporation makes a product with the following standard costs: Direct materials Standard Quantity Standard Price or Standard Cost or Hours Rate Per Unit 6.0 $ 3.00 per $ 18.00 ounces ounce 0.3 hours $ 11.00 per hour $ 3.30 0.3 hours $ 9.00 per hour $ 2.70 Direct labor Variable overhead The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 3,600 units 3,200 units 21,000 ounces 22,100 ounces 500 hours $ 42,300 $ 13,600 $ 3,800 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor efficiency variance for June is: Dinham Kennel uses tenant-days as its measure of activity, an animal housed in the kennel for one day is counted as one tenant-day. During March, the kennel budgeted for 4,800 tenant-days, but its actual level of activity was 4,820 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Fixed element per month $ Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 2,000 1,200 7,600 7,700 18,500 Variable element per tenant-day $ 35.30 $ 8.70 15.20 4.20 0.60 $ $ 28.70 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $145, 135 $ 28,670 $ 75,065 $ 27,230 $ 7,107 The spending variance for facility expenses in March would be closest to