Cajun Corporation manufactures a labor-intensive product. The cost standards developed by Cajun appear below. Manufacturing overhead at Cajun is applied to production on the basis of standard direct labor-hours: 
The standards above were based on an expected annual volume of 8,000 units. The actual results for last year were as follows: 
Required:
Compute the following variances for Cajun.
a. Materials price variance.
b. Materials quantity variance.
c. Labor rate variance.
d. Variable overhead rate variance.
e. Variable overhead efficiency variance.
f. Fixed overhead budget variance.
Definitions:
Low Intensity CBT
A simplified version of Cognitive-Behavioural Therapy that involves less direct contact with a therapist and makes use of self-help resources.
Mindfulness Approaches
Techniques or practices that focus on being intensely aware of what one is sensing and feeling in the moment, without interpretation or judgment.
Present Moment
The current point in time, emphasizing the importance of focusing on the now rather than dwelling on the past or future.
Research Context
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