1. Martha Compony started using a standard cost system several years ago. The standard costs for the prime costs of its single product follow: Material: 10 kg @ $4.50/kg - $45.00 Labor: 6 hours @ $8.50/hr - $51.00 The information below were taken from the records for November: Units completed - 5,800 units Budgeted output - 6,000 units Materials purchased - 60,000 kg Total actual labor costs - $306,600 Actual hours of labor - 36,500 hours Material usage variance - $2,250 unfavorable Total material variance - $450 unfavorable a. How much is the actual cost paid per kilogram? b. How much is the labor efficiency variance

2. Mina Company is producing their bottle requirements. For each case of 24 eight-ounce bottles, the entity prescribed the following standard product mix: Material A @ 2.4 lb, $50/lbs; Material B @ 6 lb, $22/lbs and Material C @ 1.6 lbs, $15/lb. During the month of August, 25,000 cases were produced from an input of:

Material	Pounds	Cost Per Pound
A	63,700	$49
B	125,200	20.50
C	48,100	16

a. How much is the materials mix variance? b. How much is the materials yield variance?