1. Tobias makes white T-shirts in lots of 12 that they sell for $12 per lot. This month they plan to make and sell 500 lots and have the following standards:

DM: 12 meters per lot @ $1.50 per meter

DL: 2 DLH per lot @ $16.00/hour

VOH: $10.00 per DLH

FOH: $9,000 per month

Actual results for the month are:

525 lots made and sold with 12,920 in DM for 7,290 meters of material and 16,900 for 1,115 DLH and 9,570 in VOH and 9,190 in fixed OH.

Enter a negative number for unfavorable variances and a positive number for favorable variances.

Calculate the VOH Rate Variance

2.

Tobias makes white T-shirts in lots of 12 that they sell for $12 per lot. This month they plan to make and sell 500 lots and have the following standards:

DM: 12 meters per lot @ $1.50 per meter

DL: 2 DLH per lot @ $16.00/hour

VOH: $10.00 per DLH

FOH: $9,000 per month

Actual results for the month are:

565 lots made and sold with 12,250 in DM for 7,240 meters of material and 8,600 for 1,095 DLH and 10,470 in VOH and 9,405 in fixed OH.

Enter a negative number for unfavorable variances and a positive number for favorable variances.

Calculate the DM Efficiency Variance