1.) Janitor Supply produces an industrial cleaning powder that requires 22 grams of material at $0.10 per gram and 0.35 direct labor hours at $18.00 per hour. Overhead is applied at the rate of $17 per direct labor hour. What is the total standard cost for one unit of product that would appear on a standard cost card?

Multiple Choice

• $12.25.

• $28.10.

• $14.45.

• $8.50.

• $8.15.

2.)

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

Standard costs assigned:
Direct materials standard cost (419,000 units @ $4.00/unit)	$ 1,676,000
Actual costs:
Direct materials costs incurred (417,750 units @ $4.20/unit)	$ 1,754,550

Multiple Choice

• $78,550 Favorable.

• $83,550 Unfavorable.

• $83,550 Favorable.

• $78,550 Unfavorable.

• $5,000 Favorable.

3.)

Fletcher Company collected the following data regarding production of one of its products. Compute the total direct labor variance.

Direct labor standard (2 hours @ $12.80/hour)	$ 25.60	per finished unit
Actual direct labor hours	82,000	hours
Actual finished units produced	40,250	units
Actual cost of direct labor	$ 1,107,000

• $76,600 unfavorable.

• $76,600 favorable.

• $57,400 favorable.

• $57,400 unfavorable.

• $19,200 favorable.