Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

Direct materials: 6 pounds at $8 per pound	$	48
Direct labor: 4 hours at $13 per hour		52
Variable overhead: 4 hours at $5 per hour		20
Total standard cost per unit	$	120

The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 25,500 units and incurred the following costs:

a.	Purchased 170,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production.
b.	Direct laborers worked 73,000 hours at a rate of $14 per hour.
c.	Total variable manufacturing overhead for the month was $427,050. 7. What direct labor cost would be included in the companys planning budget for March? 11. What is the labor spending variance for March? 12. What variable manufacturing overhead cost would be included in the companys planning budget for March? 13. 13. What variable manufacturing overhead cost would be included in the companys flexible budget for March? 14. 14. What is the variable overhead rate variance for March? 15. What is the variable overhead efficiency variance for March?