11, SusanJewelry manufactures jewelry.It applies overhead based on direct labor hours.In October,Susanis planning to make560rings,400bracelets, and210pendants. The company expects the total manufacturing overhead for the year would be $3525000and that total direct labor hours for the year would be75000. Actual overhead incurred for October was $295920. Each ring requires6.00hours of labor to manufacture; each bracelet requires5.5hours of labor to manufacture, and each pendant requires4hours of labor to manufacture. What is the standard overhead cost per ring?

$295.20

$282.00

$49.20

$47.00

14, SandhillCreations purchased9900feet of copper tubing at a price of $2.30per foot and used9600feet during the period. The standard quantity allowed for the units produced is9400and the standard price of the copper tubing is $3.30per foot. What isSandhillCreations' direct materials quantity variance for the period?

$460unfavorable

$660unfavorable

$1650unfavorable

$990unfavorable

15, BlossomCompany manufactures patio umbrellas. The direct labor standard for each umbrella is1.25direct labor hours at a standard rate of $12per hour. During June,Blossomused38760direct labor hours to produce32300umbrellas.Blossom's direct labor payroll totaled $430700. What isBlossom's direct labor efficiency variance for November?

$19380unfavorable

$34420favorable

$34420unfavorable

$19380favorable

17, Carla VistaDover is a scout for a Major League Baseball team based in Phoenix, Arizona.Carla Vistaneeds to travel to Los Angeles, California on June 1 to perform a variety of professional functions prior to the team travelling to Los Angeles to play. IfCarla Vistaflies, he could catch a 6 a.m. flight on June 1. In order to perform all of his professional responsibilities,Carla Vistawill need to spend the night and catch a flight on June 2 to return to Phoenix. IfCarla Vistaflies, he will need to rent a car for $41per day. To cover meals and other incidental expenses,Carla Vistawill receive $50per day (per diem) for each day he works out of town. Flights between Phoenix and Los Angeles can be purchased for $98one way.

Phoenix is approximately350miles from Los Angeles, a6-hour drive at speed limits permitted on the freeways connecting the two cities. If he drives from Phoenix to Los Angeles,Carla Vistawould need to leave the afternoon of May 31 and would be reimbursed $0.50per mile. He would need to spend 2 nights in a hotel, the night of May 31 and the night of June 1. He would return to Phoenix by car on June 2. The hotel used by the team charges $150per night. What is the relevant cost of flying?

$428

$478

$528

$278

18, IvanhoeForge manufactures saddles for show horses. The company has received a special order for365saddles for an international competition. Each of these saddles would include the specialized logo of the competition. Last yearIvanhoeproduced785saddles, and the company has the capacity to produce1150saddles per year.Ivanhoe's saddles normally sell for $725each, but the special offer is for $253675($695per saddle). The controller has provided information to management that estimates the variable cost per saddle is $460; fixed manufacturing overhead is $85/saddle. Of the fixed costs assigned to this special order, $16150is for the specialized logos, the remainder is attributable to costs that will be incurred regardless of whether the special order is produced. What is the operating income generated by the special order?

$69625

$85775

$54750

$38600