Material Labor, and variable Overhead Variances The following summarired manufacturing data relate to Brown Corporation's Mary operations, during which 2.000 Finished units of product were produced. Normal monthly capacity is 1,100 direct labor hours. Standard Units Costs Total Actual Cost Drect mail Standard 18.01.) Attual 400 lb 18.10/0) 551.340 Director Standard 120/11 Actualtys. 51.60hrs 3620 Variable overhead Standard 105h 1103 Actual Total 10.10 510 35 50.300 339 Determine the following variances: Do not use negative signs with any of your answers. Next to each variance answer, select either "P" for Favorable or "U" for Unfavorable. Materials Variances Actual cost: Split cost: Standard cost: Materials price Materials efficiency $ 5 5 $ > > Labor Variances Actual cost 3 Split cost: $ Standard cost: $ Labor rate 5 Labor efficiency 5 40 . Variable Overhead Variances Actual cost $ Split cost: 5 Standard cost $ Variable overhead spending $ Variable overhead efficiency $ Material Labor, and variable Overhead Variances The following summarired manufacturing data relate to Brown Corporation's Mary operations, during which 2.000 Finished units of product were produced. Normal monthly capacity is 1,100 direct labor hours. Standard Units Costs Total Actual Cost Drect mail Standard 18.01.) Attual 400 lb 18.10/0) 551.340 Director Standard 120/11 Actualtys. 51.60hrs 3620 Variable overhead Standard 105h 1103 Actual Total 10.10 510 35 50.300 339 Determine the following variances: Do not use negative signs with any of your answers. Next to each variance answer, select either "P" for Favorable or "U" for Unfavorable. Materials Variances Actual cost: Split cost: Standard cost: Materials price Materials efficiency $ 5 5 $ > > Labor Variances Actual cost 3 Split cost: $ Standard cost: $ Labor rate 5 Labor efficiency 5 40 . Variable Overhead Variances Actual cost $ Split cost: 5 Standard cost $ Variable overhead spending $ Variable overhead efficiency $