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Hello, this one can you please over look to see if it is well. thank

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The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows:

Standard CostsFixed overhead (based on 10,000 hours)3 hours per unit @ $0.71 per hourVariable overhead3 hours per unit @ $2.06 per hour

Actual Costs    Total variable cost, $17,900     Total fixed cost, $8,200 The total factory overhead cost variance is

a.$3,394 unfavorable

b.$4,956 favorable

c.$1,832 unfavorable

d.$3,394 favorable

I got negative so B 4956

The following data relate to direct labor costs for the current period:

Standard costs7,500 hours at $11.20Actual costs6,100 hours at $10.00What is the direct labor rate variance?

a.$23,000 unfavorable

b.$7,320 favorable

c.$23,000 favorable

d.$15,680 favorable

This one is rate variance so i got B favorable 7,320

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