1. The following data relate to direct labor costs for March:

Rate: standard, $12.00; actual, $12.25

Hours: standard, 18,500; actual, 17,955

Units of production: 9,450

//

Calculate the direct labor rate variance.

2. The following data relate to direct materials costs for February:

Materials cost per yard: standard, $2.00; actual, $2.10

Standard yards per unit: standard, 4.5 yards; actual, 4.75 yards

Units of production: 9,500

//

Calculate the total direct materials cost variance.

3. Adelphi Company has budgeted activity for March to reflect net income $135,000. All sales are credit sales. Receivables are planned to increase (decrease -) by $-27,000 payables to increase (decrease -) by $19,000 and Depreciation Expense is $50,000. Use this information to determine how much cash will increase (decrease) during the month of March. (Decreases in accounts receivable or accounts payable will have a negative sign in front of number. Round to nearest whole number (no cents).