Heath Manufacturing Company uses a standard cost accounting system. In 2010, the company produced 36,000 units. Each unit took several pounds of direct materials and \(1 \frac{1}{3}\) standard hours of direct labor at a standard hourly rate of \(\$ 12.00\). Normal capacity was 42,000 direct labor hours. During the year, 142,000 pounds of raw materials were purchased at \(\$ 0.90\) per pound. All materials purchased were used during the year.

Instructions:

(a) If the materials price variance was \(\$ 7,100\) unfavorable, what was the standard ma-
terials price per pound?

(b) If the materials quantity variance was \(\$ 4,760\) favorable, what was the standard materials quantity per unit?

(c) What were the standard hours allowed for the units produced?

(d) If the labor quantity variance was \(\$ 8,400\) unfavorable, what were the actual direct labor hours worked?

(e) If the labor price variance was \(\$ 9,740\) favorable, what was the actual rate per hour?

(f) If total budgeted manufacturing overhead was \(\$ 327,600\) at normal capacity, what was the predetermined overhead rate per direct labor hour?
(g) What was the standard cost per unit of product?
(h) How much overhead was applied to production during the year?
(i) Using selected answers above, what were the total costs assigned to work in process?