14. The Centipede Company uses standard costing. The following data are available for October:

Actual quantity of direct materials used 23,500 pounds

Standard price of direct materials P 2 per pound

Material quantity variance P 1,000 unfavorable

What is the standard quantity of materials allowed for October production?

15. A company uses a standard costs system to account for its only product. The materials standard per unit was 4 pounds

at P 5.10 per pound. Operating data for April were as follows:

Materials used 7,800 lbs.

Cost of materials used P 40,950

Number of finished unit 2,000

What was the materials usage variance for April?

Items 16 to 18 are based on the following information

Caterpillar Co. purchases components from subcontractors for assembly into complete radios. Each radio requires 3

units of Part X at a standard cost of P 2.90 per unit. During June, the following data were made available:

Purchases (P 36,000) 12,000 units

Consumed in manufacturing 10,000 units

Radios manufactured 3,000 units

16. During June, the company incurred a materials purchase-price variance of

17. During June, the company incurred a materials efficiency variance of

18. What is the amount that will be shown on a flexible budget for Part X usage during the month of June?

19. The following data relate to direct labor costs for the current period:

Standard costs 10,000 hours at P 20

Actual costs 9,800 hours at P 19.50

What was the direct labor efficiency variance?

20. Amoeba Corporation's direct labor information for product C for the month of October is as follows:

Standard rate P 6.10 per hour

Actual rate paid P 6.00 per hour

Standard hours allowed for actual production 1,500 hours

Labor efficiency variance P 600 unfavorable

What is the actual hours worked?

21. Worm Corporation's direct labor costs for the month of March were as follows:

Standard direct labor hours 42,000

Actual direct labor hours 40,000

Direct labor rate variance, favorable P 8,400

Standard direct labor rate per hour P 6.50

What was Worm's direct labor payroll for the month of March?

22. Leech Company's operations for April disclosed the following data relating to direct labor:

Actual cost P 10,000

Rate variance (favorable) 1,000

Efficiency variance (unfavorable) 1,500

Standard cost P 9,500

Actual direct labor hours for April amounted to 2,000. What was the standard direct labor hourly rate?

23. The following is a standard cost variance analysis report on direct labor for a manufacturing company:

Job

Actual Hours at

Actual Wages

Actual Hours at

Standard Wages

Standard Hours at

Standard Wages

213 P 3,243 P 3,700 P 3,100

215 P 15,345 P 15,675 P 15,000

Protex P 6,754 P 7,000 P 6,600

Benz P 19,788 P 18,755 P 19,250

CT-40 P 3,370 P 3,470 P 2,650

Total P 48,500 P 48,600 P 46,600

What is the total (flexible budget) direct labor variance for the division?