Marty's Metal Shop uses a job order cost system. It applies overhead to jobs at a rate of 130% of direct labor costs. Job No. 2617 required $660 in direct labor costs. The job was initially budgeted to require $675 in direct labor costs. Overhead applied to Job No. 2617 during the period amounted to:

Levine inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product. direct materials (9 pounds at $1.80 per pound) $16.20 direct labor (6 hours at $14.00 per hour) $84.00 during the month of april, the company manufactures 270 units and incurs the following actual costs. direct materials purchased and used (2,500 pounds) $5,000 direct labor (1,660 hours) $22,908 compute the total, price, and quantity variances for materials and labor.