The following labour and variable overhead standards have been established for a particular product: Please note that variable overhead is applied on the basis of direct labour hours

DIRECT LABOUR

Standard labour hours per unit of output	8.3 hours
Standard labour rate	$12.15 per hour
Variable Overhead rate	$5.25 per DLH

The following data pertain to operations concerning the product for the last month:

Actual hours worked	6,100 hours
Actual total labour cost	$71,370
Actual output	900 units
MOH -VC Actual: $4.80 per DLH Actual Variable OH Cost: $29,280 Actual Fixed OH: $15,250 Budgeted Fixed OH: $12,500 Applied Fixed OH:$13,750

a)What were the labourvariances for the month? Clearly indicate whether they were Favourable (F), or, Unfavourable (U)

b)What were the Variable Overhead variances for the month? Clearly indicate whether they were Favourable (F), or, Unfavourable (U)

c) Fixed OH:

Actual Budget Applied