Lab Corp. uses a standard cost system. Direct labor information for Product CER for the month of October is as follows:

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:

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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Standard rate $6.00 per hour $6.10 per hour Actual rate paid.......... Standard hours allowed for actual production.................... 1,500 Labor usage variance, unfavorable........... $600