12 to 19 Variance prostries soberts Corporation manufactures ceramic Christus omament. Asadard cost stems used to account for production The standard cost sheet for one ornament is as follows: Raw materials Clay (3 kg @ $3.00 per kg). $9.00 Pigment (15 grams @ $1.20 per gram) 18.00 Labour Direct labour (.25 hour @ $18.40 per hour) 4.60 Manufacturing Overhead: Variable Fixed 3.00 4.50 $39.10 Actual production totalled 20,000 ornaments. Actual Materials Purchased: 65,000 kg of clay @ $2.90/kg 295,000 grams of pigment @ $1.22/gram Actual Materials Usage: 64,000 kg of clay 293,000 grams of pigment Actual Direct Labour: 4,800 hours @ $19.00 per hour Question 12 Material aceleiciency variance for tay. $12.000 U 52000 F $12.000 F $3,000 U $8.400 U Question 13 1 pts Materials price variance at point of usage for pigment. $8,400 F $5,860 U $8.400 U $5.900 U $5,860 F on 14 Material price variance at port of burchase today 512.000 $396.500 56.400 $6.400 F O $6.500 F Question 15 1 pts Labour efficiency variance. $3,400 F $4.000 F $279.680 F $3,680 F $3.630 F Question 16 Materials usage efficiency variance for dement. O $12.000 $282,000 u $6,000 F $8,400 F $6.000 U Question 17 1 pts Materials price variance at point of usage for clay. $6,500 F $ $390,400 U $6,400 V $396,500 F $6,400 F