1.The following labor standards have been established for a particular product:

Standard labor-hours per unit of output 9.1 hours

Standard labor rate $12.90 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked 6900 hours

Actual total labor cost $86,250

Actual output 900 units

What is the labor efficiency variance for the month?

2.The following labor standards have been established for a particular product:

Standard labor hours per unit of output 4.4 hours

Standard labor rate $20.20 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked7,000 hours

Actual total labor cost $142,100

Actual output1,500 units

a.What is the labor rate variance for the month?

b.What is the labor efficiency variance for the month?

a.Labor rate variance

not attempted?

b.Labor efficiency variance?

3.The following materials standards have been established for a particular product:

Standard quantity per unit of output 4.2 meters

Standard price $18.40 per meter

The following data pertain to operations concerning the product for the last month:

Actual materials purchased7,200 meters

Actual cost of materials purchased$138,600

Actual materials used in production6,700 meters

Actual output1,550 units

What is the materials price variance for the month?

4.An unfavorable materials quantity variance indicates that:

Multiple Choice

• actual material price exceeds standard price.
• actual material price is less than the standard price.
• actual usage of materials is less than the standard material allowed for output.
• actual usage of material exceeds the standard material allowed for output.

5.Photo Framing's cost formula for its supplies cost is $1,190 per month plus $19 per frame. For the month of November, the company planned for activity of 617 frames, but the actual level of activity was 609 frames. The actual supplies cost for the month was $12,500. The variance for supplies cost in November would be closest to: