12. Sitka Industries uses a cost system that carries direct materials inventory at a standard cost. The controller has established these standards for one ladder (unit):

	Standard Quantity	Standard Price
Direct materials	4 pounds	$5.92 per pound
Direct labor	3.5 hours	$13.73 per hour

Sitka Industries made 2,868 ladders in July and used 8,344 pounds of material to make these units. Smith Industries bought 17,438 pounds of material in the current period. There was a $294 unfavorable direct materials price variance.

How much in total did Sitka pay for the materials purchased? Round to the nearest penny, two decimal places.

13.

Sitka Industries uses a cost system that carries direct materials inventory at a standard cost. The controller has established these standards for one ladder (unit):

	Standard Quantity	Standard Price
Direct materials	2 pounds	$5.97 per pound
Direct labor	4.24 hours	$11.94 per hour

Sitka Industries made 2,644 ladders in July and used 8,525 pounds of material to make these units. Smith Industries bought 15,814 pounds of material in the current period. There was a $215 unfavorable direct materials price variance.

What is the direct materials quantity variance? Round to the nearest whole dollar, no decimals. If it is an unfavorable variance, enter a positive number. If is a favorable variance, enter a negative number using a - dash not parentheses.

14. Sitka Industries uses a cost system that carries direct materials inventory at a standard cost. The controller has established these standards for one ladder (unit):

	Standard Quantity	Standard Price
Direct materials	1 pounds	$5.77 per pound
Direct labor	3.39 hours	$11.89 per hour