# Vender Company produces several products in its factory, including a karate robe. The company uses a standard cost month and produce 1,950 robes. Certain standard costs associated with this level of production are as follows: system. Aceording to the standards that have been set for the robes, the factory should work 780 direct labor hours eac 0.4hours/ Phob Direct labor Per unit of Product $3.60 Total Variable manufacturing overhead (based on DLH)$7,020 $2.340$1.20 During April, the factory worked 760 direct labor hours and produced 2,000 robes. The following certain actual costs were recorded during the month Per unit of Product $1.90 Variable manufacturing overhead Total$3,800 ospending variance for Direct Labor: S 400.00 unfavorable The labor rate variance is: 760 unfavorable stardard houns Actual hours Actual hour S S 760 favorable C. S 360 favorable D. Actual rate 7694 76 s E. None of the above 360 unfavorable standard Rati 760 standarol rat 9 フ020 7,4210 16,840 400 hcne var Aendung vowance standara hours 780 hate van 5 The variable overhead efficiency variance is: 120 unfavorable $Achial hours760 B.$ 120 favorable 360 favorable 360 unfavorable X C. \$ D. S Stardard Rate x 3 X 3 St Rata 2,280 E. None of the above 2, 340 Lilac Corporation uses standard costing. The following data are available for April: ethciencs vanance 12.200 eallons 038

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