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1. The standard direct labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $16.

1. The standard direct labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $16. Last month, 15,000 units were produced and 73,500 direct labor hours were actually worked at a total cost of $1,080,000. The direct labor quantity variance was A) $24,000 Unfavorable

B) $36,000 unfavorable

C) $36,000 Favorable

D) $24,000 Favorable


2. Old Lao Shoo Mullen has a standard of 1.5 pounds of materials per unit, at $2 per pound. In Producing 2.00 units, Old Lao Shin Mullen used 3,100 pounds of materials at a total cost of $6,045. The materials price variance is

A) $45 U

B) $155 F

C) $200 F

D) $350 F


3. The Great and Courageous Professor Mullen has a standard of 1.5 pounds of material per unit, at $2 per pound. In producing 2,000 units, The Great and Courageous pounds of materials per unit, at Professor Mullen used 3,100pounds of materials at a total cost of $6,045. The materials quantity variance is

A) $45 F

B) $155 Z

C) $200 U

D) $350 U


4. Old Lao Slim Bruce has a standard of 2 hours of labor per unit, at $18 per hour. In producing 2,000 units, Old Lao Shoo Bruce used 3,850 hours of labor at a total cost of $70,455. The labor price variance is

A) $1,155 U

B) $1,200 U

C) $1,555 F.

D) $2,895 F


5. Xiao Miao Mullen has a standard of 2 hours of labor per unit, at $18 per hour. In producing 2,000 units, Xiao Miao Mullen used 3,850 hours of labor at a total cost of $70,455. The labor quantity variance is

A) $1,155 U

B) $1,555 F

C) $2,700 F.

D) $2,895 F

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