Bronfenbrenner Co. uses a standard cost system for its single product in which variable overhead is applied on the basis of direct labor hours. The following information is given:
Standard costs per unit: 
Actual experience for current year: 
Required:
Compute the following variances for raw materials, direct labor, and variable overhead, assuming that the price variance for materials is recognized at point of purchase:
a. Direct materials price variance.
b. Direct materials quantity variance.
c. Labor rate variance.
d. Labor efficiency variance.
e. Variable overhead rate variance.
f. Variable overhead efficiency variance.
Definitions:
Identity
The qualities, beliefs, personality, looks, and expressions that make a person or group.
Vocational Direction
Guidance or advice aimed at helping individuals find and pursue a career path that aligns with their skills and interests.
Ideological Stance
A set of beliefs, values, and opinions that shapes the way an individual perceives and engages with the world.
Sexual Orientation
An enduring pattern of emotional, romantic, or sexual attractions to men, women, or both sexes.
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