Wissota Co. applies overhead based on direct labor hours. The variable overhead standard is 4 hours at $6 per hour. During February, Wissota Co. spent $56,700 for variable overhead. 9,150 labor hours were used to produce 2,400 units. What is the variable overhead efficiency variance? 2)Albertville has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $22.50 per hour. During July, Albertville paid $189,500 to employees for 8,890 hours worked. 4,700 units were produced during July. What would the flexible budget amount for direct labor be? 3)MSUM Corp. has two divisions, East and West. East produces a gadget that West could use in its production. West currently purchases 100,000 gadgets for $25 on the open market. East's variable costs are $12 per widget while the full cost is $18.70. East sells gadgets $26 each. If East is operating at capacity, what would be the minimum transfer price East would accept for an internal transfer?