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Please see the problem below and provide the answer to "e" and "f" only.

Thank you

The standards for ONE carton of Special Soap are as follows:
Direct materials ....................................... 4 lbs. @ \$ 5.10/lb.
Direct labor ............................................ 3 hrs @ \$10.50/hr.
Variable Overhead ................................... 3 hrs. @ \$ 6.80/hr.
During the month ended June 30, the following activities took place:
&#61472;9,200 lbs. of raw material were purchased for inventory at a total cost of \$5.25/lb.
&#61472;2,100 cartons of finished product were produced and 8,450 lbs. of raw material were used.
&#61472;6,140 labor hours were worked at a total cost of \$66,619.
&#61472;\$40,831 of actual variable overhead costs were incurred.
REQUIRED: Calculate each of the following variances.
(a) Raw materials purchase price variance
(b) Raw materials usage variance
(c) Direct labor rate variance
(d) Direct labor efficiency variance

#### Solution Preview

(e) Variable overhead spending variance = actual overhead costs - (standard rate x actual hours of labor used).
Standard rate = \$6.80/hr
Actual ...

#### Solution Summary

The solution explains how to calculate variable overhead spending variance and variable overhead efficiency variance

\$2.19