The Quick Bread Company provides the following additional data for the year ended

December $31,2020$:

$($Click the icon to view the additional data.$)$

Read the requirements.

Data table

Planned $($budgeted$)$ output

Actual production

Direct manufacturing labor

Actual variable manufacturing overhead

Actual variable manufacturing overhead

$$787,800$

Requirements

What is the denominator level used for allocating variable

manufacturing overhead? $($That is$,$ for how many direct

manufacturing labor$-$hours is Quick Bread budgeting?$)$

Prepare a variance analysis of variable manufacturing overhead.

Discuss the variances you have calculated and give possible explanations for

them.