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# Calculation of variances and direct labor variance matrix

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Please assist me with these questions ... Thank you!

See attached excel file.

11. In the direct labor variance matrix, there are three factors: (1) Actual hours à? Actual rate, (2) Actual hours à? Standard rate, and (3) Standard hours à? Standard rate. Using the numbers, indicate the formulas for each of the direct labor variances.

12. Dant Company's standard predetermined overhead rate is \$6.00 per direct labor hour. For the month of June, 26,000 actual hours were worked, and 27,500 standard hours were allowed. Normal capacity hours were 28,000. How much overhead was applied?

If the \$6.00 per hour overhead rate in question 12 consists of \$4.00 variable, and actual overhead costs were \$163,000, what is the overhead controllable variance for June? Is the variance favorable or unfavorable?

Using the data in questions 12 and 13, what is the overhead volume variance for June? Is the variance favorable or unfavorable?