Rammazzotti, Inc., is looking for feedback on company performance. The company compares the budget for the year with the actual costs. Data have been collected below:

Rammazzotti Inc., had the following budgeted data:

Unit sales for 2014 28,000

Unit production for 2014 28,000

Budgeted fixed overhead for 2014:

Supervision $ 800

Depreciation 2,000

Rent 100

Budgeted variable costs per unit:

Direct materials $0.15

Direct labor 0.20

Supplies 0.02

Indirect labor 0.05

Power 0.02

The following actually occurred:

Actual unit sales for 2014 27,000

Actual unit production for 2014 29,000

Actual fixed overhead for 2014:

Supervision $ 850

Depreciation 2,000

Rent 150

Actual variable costs:

Direct materials $3,500

Direct labor 4,900

Supplies 530

Indirect labor 1,250

Power 470

The flexible budget variance for indirect labor for 2014 is

a. $200 F.

b. $150 F.

c. $150 U.

d. $200 U.

The flexible budget variance for total cost for 2014 is

a. $2,010 F.

b. $240 F.

c. $1,620 F.

d. $850 F.