Cox Engineering performs cement core tests in its laboratory. The following standards have been set

for each core test performed:

Direct materials, 3 pounds @ $0.75 per pound.

Direct labor, 0.4 hours @ $12.00 per hour.

Variable factory overhead, 0.4 hours @ $4.00 per hour.

Fixed factory overhead, 0.4 hours @ $10.00 per hour.

Manufacturing overhead is assigned to core tests on the basis of direct labor hours. Budgeted fixed

manufacturing overhead for the period was $8,000. The denominator activity used for determining

the overhead rates was 2,000 core tests or 800 direct labor hours.

On March 1 no direct materials (sand) were on hand. The following events occurred during March:

8,600 pounds of sand were purchased at a cost of $7,310.

7,200 pounds of sand were used for core tests.

840 actual direct labor hours were worked at a cost of $8,610.

Actual variable manufacturing overhead incurred was $3,200.

Actual fixed manufacturing overhead incurred was $8,100.

The company actually performed 2,000 core tests during the month.

32.

The variable overhead rate variance for March is:

A) $320 unfavorable.

B) $320 favorable.

C) $160 unfavorable.

D) $160 favorable.

33.

The variable overhead efficiency variance for March is:

A) $320 unfavorable.

B) $320 favorable.

C) $160 unfavorable.

D) $160 favorable.

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