12.

The per-unit standards for direct labor are 1.5 direct labor hours at $15 per hour. If in producing 3400 units, the actual direct labor cost was $69750 for 4500 direct labor hours worked, the total direct labor variance is

$2250 unfavorable.

$6750 unfavorable.

$6750 favorable.

$3400 unfavorable.

13. A company purchases 10000 pounds of materials. The materials price variance is $7000 favorable. What is the difference between the standard and actual price paid for the materials?

$1.43

$0.70

$7.00

$1.00

14. A company uses 80000 gallons of materials for which they paid $3 a gallon. The materials price variance was $80000 favorable. What is the standard price per gallon?

$1.00

$3.00

$4.00

$2.00

15. All Bramble Corp. produces a product requiring 4 pounds of material costing $3.50 per pound. During December, All Bramble purchased 4300 pounds of material for $14448 and used the material to produce 500 products. What was the materials price variance for December?

$448 U

$575 F

$1023 U

$602 F

16. Clark Company manufactures a product with a standard direct labor cost of two hours at $18 per hour. During July, 2600 units were produced using 5600 hours at $18.30 per hour. The labor quantity variance was

$7320 F.

$7200 U.

$7320 U.

$5760 U.