Could you help Mr. Coolidge evaluate the company’s performance in controlling direct labor costs by interpreting relevan

[answerhappygod]

Could you help Mr. Coolidge evaluate the company’s performance in controlling direct labor costs by interpreting relevant variances from Part 1 and Part 3? Excluding your quantitative analysis if any, your explanation should not be more than 1/2 page double spaced with a 12 font size.
Sales Less V.C CM NOI DM DL V-MOH V-S&A Less FC F-MOH F-S&A Actual Results $10,800,000 $4,275,000 $576,000 $640,800 $1,296,000 $4,012,200 $888,000 $702,000 $2,422,200 Revenue & Spending Variances $720,000 F $315,000 U $144,000 U $64,800 U $216,000 U $19,800 U $22,000 F $52,000 U $54,200 U Flexible Budget $10,080,000 $3,960,000 $432,000 $576,000 $1,080,000 $4,032,000 $910,000 $650,000 $2,472,000 Activity Variance $280,000 F $110,000 U $12,000 U $16,000 U $30,000 U $112,000 F $0 $0 $112,000 F Planning Budget $9,800,000 $3,850,000 $420,000 $560,000 $1,050,000 $3,920,000 $910,000 $650,000 $2,360,000
Variance Material price variance Material quantity variance Labor rate variance Labor efficiency variance Variable manufacturing rate variance Variable efficiency variance Fixed manufacturing overhead rate variance Fixed man. overhead efficiency variance Formula (budgeted-actual price) x actual quantity (standard-actual quantity) standard price (standard-actual rate) xactual hours worked (budgeted-actual hours) x standard rate (budgeted variable rate-actual variable rate) x actual hours (budgeted-actual hours) standard rate (budgeted overhead rate-actual rate) x actual hours (budgeted-actual hours) standard fixed overhead rate Calculation (1.10-1.25) x3420000-513000 ((720000×5)-3420000) 1.1-198000 (15-16) x 36000--36000 ((0.04x720000)-36000) x 15 108000 (20-(640800/36000))x 36000 (20-17.8) x 36000 79200 (720000x 0.04)-36000) 20-144000 ((910000/28000)-(888000/36000))x 36000-(32.5-24.67) x36000=281880 (0.04×720000)-36000)) x 32.5=-234000 F/U U F U U F U F U