1. based on the standard, how much should the company have paid for the 9,000 gallons of direct materials? - what should be the standard cost to purchase the 9,000 gallons of DM?

a. 25,600

b. 31,500

c. 30,800

d. 43,200

2. what is the material price variance for the month?

a. $5200 F

b. $5200 U

c. $5900 F

d. $5900 U

3. how many gallons of materials were used in production for this month?

a. 9,000

b. 1,800

c. 8,800

d. 10,000

4. what is the standard quantity of materials allowed to produce the actual output of 1,200 units?

a. 9,000 gallons

b. 7,200 gallons

c. 8,800 gallons

d. 6,000 gallons

5. what is the materials quantity variance for the month?

a. $5,600U

b. $5,600F

c. $700U

d. $700 F

6. how many total standard direct labor hours were allowed to produce the actual output of 1200 units?

a. 5500

b. 7200

c. 6000

d. 9000

7. what is the total standard labor costs allowed to produce the 1200 units?

a. 25,200

b. 55,000

c. 49,500

d. 60,000

8. what is the labor efficiency variance for the month?

a. 5000U

b. 5000F

c. 5500F

d. 5500U

9. was variable manufacturing overhead under or over applied for the month?

Standard quantity of direct materials per unit of output 6 gallons Standard price for materials. $3.50 per gallon Standard labor hours allowed per unit of output. 5 hours Standard rate per direct labor hour $10 Standard variable manufacturing overhead. application rate per SDLH* Variable manufacturing overhead actually incurred during the month $31,000 Actual direct labor hours used 5,500 hours Actual labor cost $49,500 Materials on hand, January 1 1,600 gallons Cost of 9,000 gallons of materials purchased during January. $25,600 Materials on hand, January 31. 1,800 gallons * SDLH = Standard direct labor hour