15. Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced	10,300
Variable costs per unit:
Direct materials	$90
Direct labor	$71
Variable manufacturing overhead	$4
Variable selling and administrative expense	$12
Fixed costs:
Fixed manufacturing overhead	$360,500
Fixed selling and administrative expense	$813,700

There were no beginning or ending inventories. The absorption costing unit product cost was:

$161 per unit

$200 per unit

$165 per unit

$291 per unit

16. Rehmer Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.05 direct labor-hours. The direct labor rate is $7.80 per direct labor-hour. The production budget calls for producing 5,200 units in June and 5,700 units in July.

Required:

Construct the direct labor budget for the next two months, assuming that the direct labor work force is fully adjusted to the total direct labor-hours needed each month. (Round your answers to 2 decimal places.)

June	July
Required production in units
Direct labor-hours per unit
Total direct labor-hours needed
Direct labor cost per hour
Total direct labor cost

17. A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. Variable manufacturing overhead standards are based on machine-hours.

Standard hours per unit of output	3.70	machine-hours
Standard variable overhead rate	$11.05	per machine-hour

The following data pertain to operations for the last month:

Actual hours	9,000	machine-hours
Actual total variable manufacturing overhead cost	$95,830
Actual output	2,200	units

What is the variable overhead efficiency variance for the month?

$3,972 U

$7,073 F

$9,503 U

$7,073 U

18. The following materials standards have been established for a particular product:

Standard quantity per unit of output	4.4	grams
Standard price	$12.00	per grams

The following data pertain to operations concerning the product for the last month:

Actual materials purchased	3,300	grams
Actual cost of materials purchased	$ 38,445
Actual materials used in production	2,600	grams
Actual output	520	units

The direct materials purchases variance is computed when the materials are purchased.

Required:
a.	What is the materials price variance for the month? (Input the amount as a positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.)

b.	What is the materials quantity variance for the month? (Input the amount a as positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.)