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value 6.25 points The following information describes a company's usage of direct labor in a recent period. Actual direct labor hours used (AH) Actual direct labor rate per hour (AR) Standard direct labor rate per hour (SR) Standard direct labor hours for units produced (SH) 65,000 $ 15 $ 14 67,000 Compute the direct labor rate and efficiency variances for the period. Actual Cost Standard Cost Fogel Co. expects to produce 116,000 units for the year. The company's flexible budget for 116,000 units of production shows variable overhead costs of $162,400 and fixed overhead costs of $124,000. For the year, the company incurred actual overhead costs of $262,800 while producing 110,000 units. Compute the controllable overhead variance. ------Flexible Budget at ------ ------Flexible Budget----- Variable Total Fixed Amount per Unit Cost 116,000 units 110,000 units Total flexible budget Controllable Overhead Variance Controllable overhead variance