1. A company provided the following direct materials cost information. Compute the direct materials price variance.

Standard costs assigned:
Direct materials standard cost (410,000 units @ $3.90/unit)	$	1,599,000
Actual costs:
Direct materials costs incurred (409,250 units @ $4.00/unit)	$	1,637,000

2. Parallel Enterprises has collected the following data on one of its products. During the period the company produced 25,000 units. The direct materials price variance is:

Direct materials standard (7 kg. @ $2.30/kg.)	$16.10	per finished unit
Actual cost of materials purchased	$381,900
Actual direct materials purchased and used	156,000	kgs.

3. Fletcher Company collected the following data regarding production of one of its products. Compute the direct materials quantity variance.

Direct materials standard (6 lbs. @ $2/lb.)	$	12		per finished unit
Actual direct materials used		182,500		lbs.
Actual finished units produced		30,000		units
Actual cost of direct materials used	$	362,670

4. A company has two departments, Y and Z that incur delivery expenses. An analysis of the total delivery expense of $18,000 indicates that Dept. Y had a direct expense of $1,900 for deliveries and Dept. Z had no direct expense. The indirect expenses are $16,100. The analysis also indicates that 45% of regular delivery requests originate in Dept. Y and 55% originate in Dept. Z. Departmental delivery expenses for Dept. Y and Dept. Z, respectively, are: