Yuriko Company manufactures laboratory glassware in its plant near Kyoto, Japan. The controller

~ recently reported the following information concerning direct-material requirements in department 8.

Material Used Are Not Equal Ditectimatentalpurchased (ACI al) smn mney senentanea vosmanee aeracrr rae 60,100 yen

(LO 3) Standard direct-material cost per unit produced AG cunt athcnme fecal be. 3h. crey 1.31 yen

~ Standard cost of material purchased .......... centeereer seer eens 57,510 yen Standardd price times actual éa mount of material USEd........... eee 38,340 yen mhhe con/hiiton4e Actial productiont@U..........c: BAMIG aoe s.cheey ML Cs. ee 28,000 units x]. 3/ > 4¢

Required pric: S75 OW. Gol ove 2 5490) uU Q+y 36bL§0- 3549 eC) bf

a. Compute the direct-material cost variances for department 8. Prepare an analysis for management like the one in Exhibit 16-1. (Remember to express your analysis in terms of yen, the Japanese ee ae national entre On uea h this exercise was written, the yen was valued at .008745 US dollar.)