1.

Silicone Engine Inc. produces wrist-worn tablet computers. The company uses Thin Film Crystal (TFC) LCD displays for its products. Each tablet uses one display. The company produced 450 tablets during December. However, due to LCD defects, the company actually used 500 LCD displays during December. Each display has a standard cost of $6.00. LCD displays were purchased for December production at a cost of $3,050.

Determine the price variance, quantity variance, and total direct materials cost variance for December. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. And, enter your final variance amounts to the nearest whole dollar.

Price variance	$---------
Quantity variance	$----------
Total direct materials cost variance	$----------

2.

The following data relating to direct materials cost for October of the current year are taken from the records of Good Clean Fun Inc., a manufacturer of organic toys:

Quantity of direct materials used	6,600 lb.
Actual unit price of direct materials	$4.50 per lb.
Units of finished product manufactured	3,170 units
Standard direct materials per unit of finished product	2 lb.
Direct materials quantity varianceunfavorable	$1,222
Direct materials price varianceunfavorable	$1,320

Determine the standard direct materials cost per unit of finished product, assuming that there was no inventory of work in process at either the beginning or end of the month. If required, round your standard cost per unit answer to two decimal places.

Product finished	--------------	units
Standard finished product for direct materials used	-------------	units
Deficiency of finished product for materials used	---------------	units
Standard cost for direct materials	$------------	per unit

3.

One of the operations in the Wonderland Post Office is a mechanical mail sorting operation. In this operation, letter mail is sorted at a rate of one letter per second. The letter is mechanically sorted from a three-digit code input by an operator sitting at a keyboard. The manager of the mechanical sorting operation wants to determine the number of temporary employees to hire for December. The manager estimates that there will be an additional 34,596,000 pieces of mail in December, due to the upcoming holiday season.

Assume that the sorting operators are temporary employees. The union contract requires that temporary employees be hired for one month at a time. Each temporary employee is hired to work 155 hours in the month.

a. How many temporary employees should the manager hire for December? --------------- employees

b. If each temporary employee earns a standard $14 per hour, what would be the labor time variance if the actual number of additional letters sorted in December was 35,640,000? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. $ -------------

Thank you so much!