1. Alex makes white T-shirts in lots of 12 that they sell for $12 per lot. This month they plan to make and sell 500 lots and have the following standards:

DM: 12 meters per lot @ $1.50 per meter

DL: 2 DLH per lot @ $16.00/hour

VOH: $10.00 per DLH

FOH: $9,000 per month

Actual results for the month are:

600 lots made and sold with 12,480 in DM for 7,320 meters of material and 16,450 for 1,050 DLH and 10,080 in VOH and 9,095 in fixed OH.

Enter a negative number for unfavorable variances and a positive number for favorable variances.

Calculate the DL Rate Variance

2.

Alex makes white T-shirts in lots of 12 that they sell for $12 per lot. This month they plan to make and sell 500 lots and have the following standards:

DM: 12 meters per lot @ $1.50 per meter

DL: 2 DLH per lot @ $16.00/hour

VOH: $10.00 per DLH

FOH: $9,000 per month

Actual results for the month are:

570 lots made and sold with 12,840 in DM for 7,310 meters of material and 15,900 for 1,070 DLH and 10,490 in VOH and 9,175 in fixed OH.

Enter a negative number for unfavorable variances and a positive number for favorable variances.

Calculate the Sales Volume Variance