Current Attempt in Progress Amos, Inc. uses a standard cost system with the following labor standards for one unit of product standard hours 0.1 and standard waterate $10 During January, Amos incurred 1.855 hours of direct labor and paid $18,039 in wages in production of 17 500 units Calculate the direct labor rate and efficiency variances and indicate whether the variances we favorable or untivorable Direct laborate variance $ Direct labor efficiency variance $ Attempts of used Sun Answer Jones Manufacturing Company makes two products. The company's budget includes $504,400 of overhead. In the past, the company allocated overhead based on estimated total direct labor hours of 19,400. Jones recently implemented an activity-based costing system and had determined that overhead can be broken into three overhead pools: processed purchase orders, machine setups, and good shipped. The following is a summary of company information: Orders processed Machine setups Shipping Estimated Cost Estimated Activities $63.280 4.520 orders 11,500 460 machine hours 33.234 57,300 shipments $108,014 Calculate the company's overheadrate based on total direct hours per direct labor hour The company's overhead rates