Material, Labor, and Variable Overhead Variances The following summarized manufacturing data relate to Brown Corporation$$s May operations, during which $2,000$ finished units of product were produced. Normal monthly capacity is $1,100$ direct labor hours. Material, Labor, and Variable Overhead Variances The following summarized manufacturing data relate to Brown Corporation's May operations, during which $2,000$ finished units of product were produced. Normal monthly capacity is $1,100$ direct labor hours. Determine the following variances: Do not use negative signs with any of your answers. Next to each variance answer, select either $"$F$"$ for Favorable or $"$U$"$ for Unfavorable. $/$r$/$n Labor Variances Actual cost: Split cost: Sabor rate cost: Labor efficiency $\backslash (\backslash$$ $\backslash )$ Variable Overhead Variances Actual cost: Split cost: Standard cost: Variable overhead spending $\backslash (\backslash$$ $\backslash )$ Variable overhead efficiency $\backslash (\backslash$$ $\backslash$$ $\backslash )$