1. Bellingham Company produces a product that requires 15 standard pounds per unit. The standard price is $7 per pound. If 2,100 units required 32,100 pounds, which were purchased at $6.72 per pound, what is the direct materials (a) price variance, (b) quantity variance, and (c) total direct materials cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

a. Direct materials price variance	$	U or F
b. Direct materials quantity variance	$	U or F
c. Total direct materials cost variance	$	U or F

2. Bellingham Company produces a product that requires 10 standard hours per unit at a standard hourly rate of $20.00 per hour. If 2,900 units required 29,600 hours at an hourly rate of $19.00 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

a. Direct labor rate variance	$	U or F
b. Direct labor time variance	$	U or F
c. Total direct labor cost variance	$	U or F

3. Bellingham Company produced 1,800 units of product that required 8.5 standard hours per unit. The standard variable overhead cost per unit is $2.00 per hour. The actual variable factory overhead was $31,550. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. $ U or F

4. Dvorak Company produced 3,200 units of product that required 3 standard hours per unit. The standard fixed overhead cost per unit is $2.00 per hour at 9,000 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. $ U or F