1. Mordica Companys standard labor cost per unit of output is $32.40 (2.70 hours x $12.00 per hour). During August, the company incurs 2,754 hours of direct labor at an hourly cost of $11.76 per hour in making 1,000 units of finished product. Compute the total, price, and quantity labor variances. (Round answers to 2 decimal places, e.g. 52.75.)

Total Labor Variance Labor Price Variance Labor Quantity Variance
2. Hank Itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a 590-gallon batch. 3,300 ounces of grape concentrate at $0.09 per ounce 649 pounds of granulated sugar at $0.47 per pound 1,121 lemons at $0.67 each 1,180 yeast tablets at $0.28 each 590 nutrient tablets at $0.14 each 2,100 ounces of water at $0.005 per ounce Hank estimates that 5% of the grape concentrate is wasted, 18% of the sugar is lost, and 30% of the lemons cannot be used. Compute the standard cost of the ingredients for one gallon of wine. (Round intermediate calculations and final answer to 2 decimal places, e.g. 1.25.)