Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

1. Materials quantity variance (Q.5)?

2. If Preble had purchased 171,000 pounds of materials at $7.20 per pound and used 155,000 pounds in production, what would be the materials quantity variance for March? Materials quantity variance (Q.7)?

3. What is the labor rate variance for March?

4. What is the labor efficiency variance for March?

5. What is the labor spending variance for March?

6. What variable manufacturing overhead cost would be included in the company’s planning budget for March?

7. What variable manufacturing overhead cost would be included in the company’s flexible budget for March?

8. What is the variable overhead rate variance for March?

9. What is the variable overhead efficiency variance for March?