The Bayou Manufacturing Corporation produces only one product, Bevo, and accounts for the production of Bevo using a standard cost system.

Following are the standards for the production of one unit of Bevo: 3 units of item A @ \(\$ 1.00\) per unit; 1 unit of item \(B @ \$ .50\) per unit; 4 units of item \(C @ \$ .30\) per unit; and 20 minutes of direct labor @ \(\$ 4.50\) per hour. Separate variance accounts are maintained for each type of raw material and for direct labor. Raw material purchases are recorded initially at standard. Manufacturing overhead is applied at \(\$ 9.00\) per actual direct labor hour and is not related to the standard cost system. There was no over applied or under applied manufacturing overhead at December 31, 20X0.

The various inventories at December 31, 20X0, were priced as follows:

There was no overapplied or underapplied manufacturing overhead at December 31, \(20 \times 1\).
{Required:}
Answer each of the following questions. Supporting computations should be prepared in good form.

(a) What was the total debit or credit to the three material price variance accounts for items A, B, and C for the year ended December 31, 20X1?

(b) What was the total debit or credit to the three material quantity variance accounts for items A, B, and C for the year ended December 31, 20X1?

(c) What was the total debit or credit to the direct labor rate variance account for the year ended December 31, 20X1?

(d) What was the total debit or credit to the direct labor efficiency variance account for the year ended December 31, 20X1?

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Number of Unit Raw Material Item Units Cost Amount A 15,000 $1.10 $16,500 B 4,000 .52 2,080 C 20,000 .32 6,400 $24,980 Work-in-Process 9,000 units of Bevo which were 100% complete as to items A and B, 50% complete as to item C, and 30% complete as to labor. The composition and valuation of the inventory follows: Item Amount A $28,600 B 4,940 C 6,240 Direct labor 6,175 45,955 Overhead 11,700 $57,655