1,041 units 955 units $1.848 10 9,264 $18,991 The following data are given for Bahia Company: Budgeted production Actual production Materials: Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controllable variance is $14.86 per hour 4.3 4,918.25 $75,003 $1,006,000 $28.00 per standard labor hour $137,711 Oa. $83,108.55 unfavorable Ob. $83,108.55 favorable Oc. $22,729.00 unfavorable Od. $22,729.00 favorable Use this information to answer the question that follow. The following data relate to direct labor costs for February: Actual costs Standard costs 7,700 hours at $14.00 7,000 hours at $16.00 What is the direct labor time variance? Oa. $7,700 unfavorable Ob. $7,700 favorable Oc. $11,200 favorable Od. $11,200 unfavorable Use this information to answer the question that follow. The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.91; actual, $2.03 Standard yards per unit: standard, 4.67 yards; actual, 5.26 yards Units of production: 9,300 Calculate the direct materials price variance. Oa. $1,116.00 unfavorable Ob. $5,211.72 favorable Oc. $5,870.16 favorable Od. $5,870.16 unfavorable