10. Actual filling ingredients usage for quarter one was 15,925,000 grams at a price of $0.0085 per gram. Actual equivalent units of production (cases of cookies) completed through the second process (where the filling is added) was 176,000. Calculate the direct materials variances for the filling (price, usage, and total) and indicate if these variances are favorable or unfavorable.

11. Actual direct labor hours for the quarter were 62,870 at an average rate of $18.50 per hour. For actual production, you expected to use 62,756 direct labor hours. Calculate the direct labor variances (rate, efficiency and total) and indicate if these variances are favorable or unfavorable.

Table 10 - DM Variances (filling only)

Price Variance
Usage Variance
Total Variance

Table 11 - Direct Labor Variances

Rate Variance
Efficiency Variance
Total Variance

Table 1: Direct Materials Quantity per Total per Material unit Cost unit Cookie Ingredients 240 grams Filling 90 grams Packaging 1 1 box Packaging 2 30 wrappers _ Table 2: Direct Labor Total Job description Hours per unit Rate cost Processor Baker Packager $648