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1) A company developed the following per unit materials standards for this product: 3 gallons of direct materials at $4 per gallon. If 4,000 units

1) A company developed the following per unit materials standards for this product: 3 gallons of direct materials at $4 per gallon. If 4,000 units of product were produced last month and 12,500 gallons of direct materials were used, the direct materials quantity variance was?

Answer is $2,000 unfavorable but I don't know how they got that answer. Please show work.

2) In the Wetzel Company 20,000 direct labor hours were worked when standard hours were 21,000 and the actual pay rate was $6.30 when the standard rate was $6.50. The labor price variance is:

Answer is $4,000 favorable but I don't know how they got that answer. Please show work.

3) The standard direct labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $12. Last month, 5,000 units were produced and 24,500 direct labor hours were actually worked at a total cost of $270,000. The direct labor quantity variance was?

Answer is $6,000 favorable. How did they get this answer? Please show work.

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