14. Blue Fin Co. produces a product requiring 10 pounds of material at $1.50 per pound. Blue Fin produced 10,000 units of this product during 2009 resulting in a $30,000 unfavorable materials quantity variance. How many pounds of direct material did Blue Fin use during 2011? A) 120,000 pounds B) 100,000 pounds C) 200,000 pounds D) 145,000 pounds 15. The standard number of hours that should have been worked for the output attained is 6,000 direct labor hours and the actual number of direct labor hours worked was 6,300. If the direct labor price variance was $3,150 unfavorable, and the standard rate of pay was $9 per direct labor hour, what was the actual rate of pay for direct labor? A) $8.50 per direct labor hour B) $7.50 per direct labor hour C) $9.50 per direct labor hour D) $9.00 per direct labor hour 16. The following information was taken from the annual manufacturing overhead cost budget of Coen Company. Variable manufacturing overhead costs $46,200 Fixed manufacturing overhead costs $27,720 Normal production level in labor hours 23,100 Normal production level in units 5,775 Standard labor hours per unit 4 During the year, 5,600 units were produced, 18,340 hours were worked, and the actual manufacturing overhead was $75,600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Coen's controllable overhead variance is A) $840 U. B) $3,080 U. C) $3,920 U. D) $11,200 U. 17. The following information was taken from the annual manufacturing overhead cost budget of Coen Company. Variable manufacturing overhead costs $46,200 Fixed manufacturing overhead costs $27,720 Normal production level in labor hours 23,100 Normal production level in units 5,775 Standard labor hours per unit 4 During the year, 5,600 units were produced, 18,340 hours were worked, and the actual manufacturing overhead was $75,600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Coen's volume overhead variance is A) $840 U. B) $3,080 U. C) $3,920 U. D) $11,200 U. 18. Budgeted overhead for Harrington Company at normal capacity of 30,000 direct labor hours is $4.50 per hour variable and $3 per hour fixed. In May, $232,500 of overhead was incurred in working 31,500 hours when 32,000 standard hours were allowed. The overhead controllable variance is A) $3,750 favorable. B) $1,500 favorable. C) $7,500 favorable. D) $7,500 unfavorable. 19. Budgeted overhead for Harrington Company at normal capacity of 30,000 direct labor hours is $4.50 per hour variable and $3 per hour fixed. In May, $232,500 of overhead was incurred in working 31,500 hours when 32,000 standard hours were allowed. The overhead volume variance is A) $6,000 favorable. B) $8,250 favorable. C) $3,750 favorable. D) $7,500 favorable