There are four employees at a fast-food restaurant. each employee performs all four activities related to serving a customer: greet customer, take order, process order, and deliver order. the processing time for each activity is given as follows: activity processing time per customer greet customer 2 seconds take order 30 seconds process order 60 seconds deliver order 5 seconds assume demand is unlimited. if each employee is paid $7.50 per hour, what is the cost of direct labor associated with serving one customer?

Oerstman, inc. uses a standard costing system and develops its overhead rates from the current annual budget.the budget is based on an expected annual output of 120,000 units requiring 480,000 direct labor hours.(practical capacity is 500,000 hours)annual budgeted overhead costs total $772,800, of which $556,800 is fixed overhead.a total of 119,300 units, using 478,000 direct labor hours, were produced during the year.actual variable overhead costs for the year were $260,400 and actual fixed overhead costs were $555,450.required: 1. compute the fixed overhead spending variance and indicate if favorable or unfavorable.2. compute the fixed overhead volume variance and indicate if favorable or unfavorable.