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Unformatted text preview: $51,840 2. Esquire had a favorable spending variance of $2,268 because the actual variable overhead rate was $11.50 per direct manufacturing labor-hour versus $12 budgeted. It had an unfavorable efficiency variance of $2,592 U because each suit averaged 4.2 labor-hours (4,536 hours 1,080 suits) versus 4.0 budgeted labor-hours. $2,268 F Spending variance $2,592 U Efficiency variance Never a variance $324 U Flexible-budget variance Never a variance...
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- Fall '09