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Standard Cost Information Quantity Cost 0.15 per part 8.00 per hour Variable Manufacturing Overhead .02 hours 10.00 per hour Direct Materials 2 parts $ Direct Labor 0.02 hours Fixed Manufacturing Overhead ($31,040 for static budget volume of 97,000 units and 1,940 hours, or $16 per hour) Actual Cost Information Direct Materials Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead (213,000 parts (1,640 hours $ 0.20 per part) $ 42,600 8.15 per hour) 13,366 13,000 0,000 Requirement 1. Compute the cost and efficiency variances for direct materials and direct labor in with the cost vana oes. Selec the required tormulas, compuiethe cost variances drect materials and deect laber, and idemy actual cost Ad-actual quantity FOHfixed overhead; Scstandard oost so standad quantty.) heuer eich variance is tati. F or unta orable U. Abbreviations used A- Formula Variance Direct materials cost variance Direct labor cost variance Nest compute the emoency vanances. Select the required formulas, compute the efficiency variances for aect matenals and dret labor and identy whether each vanance tavorableor untavorati,UL (Attrewat sed: AC actual cest AQ-achual quantity, FOH-fxed overhead SC - standand cost S0- standard quantity Forrmula Variance Drect materiais emeieeey veria. ce Standard Cost Information Quantity Cost 0.15 per part 8.00 per hour Variable Manufacturing Overhead .02 hours 10.00 per hour Direct Materials 2 parts $ Direct Labor 0.02 hours Fixed Manufacturing Overhead ($31,040 for static budget volume of 97,000 units and 1,940 hours, or $16 per hour) Actual Cost Information Direct Materials Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead (213,000 parts (1,640 hours $ 0.20 per part) $ 42,600 8.15 per hour) 13,366 13,000 0,000 Requirement 1. Compute the cost and efficiency variances for direct materials and direct labor in with the cost vana oes. Selec the required tormulas, compuiethe cost variances drect materials and deect laber, and idemy actual cost Ad-actual quantity FOHfixed overhead; Scstandard oost so standad quantty.) heuer eich variance is tati. F or unta orable U. Abbreviations used A- Formula Variance Direct materials cost variance Direct labor cost variance Nest compute the emoency vanances. Select the required formulas, compute the efficiency variances for aect matenals and dret labor and identy whether each vanance tavorableor untavorati,UL (Attrewat sed: AC actual cest AQ-achual quantity, FOH-fxed overhead SC - standand cost S0- standard quantity Forrmula Variance Drect materiais emeieeey veria. ce