Brussels Chocolates of Belgium uses standard costs and a flexible budget to control its manufacture…

Brussels Chocolates of Belgium uses standard costs and a flexible budget to control its manufacture of its chocolates. Operating data for the last week have been summarized. A total of 4,000 boxes of chocolates were produced. A total of 4,300 pounds of chocolate costing 15.5 (Euros) were purchased and used. The standard, or forecast, price was 16.0. One pound of chocolate is the standard allowed quantity per box of chocolate made. Direct labor actually cost 195,200, based on 6,400 actual hours at a rate of 30.50 per hour, compared to the standard rate of 30.00 per direct labor hour. The labor standard is 1.50 direct labor hours per box. Variable manufacturing overhead cost 69,500. The flexible budget is based on 10.00 per standard direct labor hour.

Required: You are to compute the following variances:

a. Materials price.
b. Materials quantity (usage).
c. Direct labor rate.
d. Direct labor efficiency (usage).
e. Variable overhead spending.
f. Variable overhead efficiency (usage).