What is the DL Rate Variance? Please round your answer to the nearest whole dollar and indicate whether the variance is Favorable (F) or Unfavorable (U). For Chapter 8 Standard Costing Variances Questions: Unit Standards: DM 20.0 ft @ $ 320.00 DL 18.0 hours @ 324.00 $ 16.00 foot $ 18.00 hour $ 8.00 hour $ 12.00 hour VOH 18.0 hours @ 144.00 FOH 18.0 hours @ = 216.00 1,004.00 Flexible Budget: 14,000 (70%) 280,000.0 ft DM @ $ 16.00 foot DL 252,000.0 hours @ $ 18.00 hour = 1111111 4,480,000.00 4,536,000.00 2,016,000.00 3,024,000.00 VOH 252,000.0 hours @ $ 8.00 hour FOH 252,000.0 hours @ $ 12.00 hour @ 16,000 (80%) DM 320,000.0 ft @ $ 16.00 foot = DL 288,000.0 hours @ $ 18.00 hour 5,120,000.00 5,184,000.00 2,304,000.00 3,024,000.00 VOH 288,000.0 hours @ $ 8.00 hour = FOH = @ 18,000 DM $ 16.00 foot (90%) 360,000.0 ft 324,000.0 hours 324.000.0 hours 5,760,000.00 5,832,000.00 DL @ $ 18.00 hour VOH @ $ 8.00 hour FOH 2,592,000.00 3,024,000.00 18,000 (90%) DM 360,000.0 ft @ 16.00 foot 5,760,000.00 DL $ 18.00 hour 5,832,000.00 324,000.0 hours 324,000.0 hours = = $ 8.00 hour 2,592,000.00 FOH 11 - 3,024,000.00 Actuals: @ 16,000 DM 336,000.0 ft $ 16.50 foot = - 5,544,000.00 @ @ DL 320,000.0 hours $ 17.50 hour IT 5,600,000.00 VOH Il 2,640,000.00 3,520,000.00 FOH i) Planned operation was at 70% of the productive capacity of 20,000 units. ii) Prepare DM, DL, VOH and FOH variance analyses