1.) the actual cost of direct materials is $51.30 per kilogram. the standard cost per kilogram is $55.00. during the current period, 7240 kilograms were purchased and used in production. the standard quantity for actual units produced is 7,000 kilograms. how much is the direct materials price variance?

2.) Vonnie's bakery manufactures a specialty cake that is very popular with the local residents. for may, vonnie's bakery budgeted 800 direct labour hours to produce 400 cakes. in may, Vonnie's bakery actually produced 450 cakes and actually used 900 direct labour hours. the standard hours allowed during may would have been closest to:

a.) 711

b.) 800

c.) 900

d.) 1013