points 12. (30 Points, 10 Pts for a, b, 5 pts fore, d) ABC Company manufacturen jeans. In June, ABC made 1200 pairs of jeans, but he bugeted production : 1400 pairs of jeans. The allocation base for overhead cost is direct labor hours. The following additional data is available for the month Variable overheid cost standard 50.60 per DLH Direct Iabor efficiency standart 2.00 DL.Hr per jean Actual amount of direct labor hours 2,520 DLRT Actual cost of variable overhead 51,512 Fixed overhead cost standard 50 25 per DLH: Budgeted fixed overhead $700 Actual cost of fixed overhead 5750 Calculate the following variances, with F/U: a. Variable overhead cost variance b. Variable overhead efficiency variance c. Total variable overhead variance d. Fixed overhead cost variance