• 16- A job was budgeted to require 3 hours of labor per unit at $11.00 per hour. The job consisted of 8,000 units and was completed in 22,000 hours at a total labor cost of $269,500. What is the direct labor rate variance?

  Multiple Choice

• $27,500 unfavorable.

• $22,000 favorable.

• $16,000 unfavorable.

• $16,000 favorable.

• $6,000 unfavorable.

  20- Summerlin Company budgeted 4,000 pounds of material costing $5.00 per pound to produce 2,000 units. The company actually used 4,500 pounds that cost $5.10 per pound to produce 2,000 units. What is the direct materials quantity variance?

  Multiple Choice

• $400 unfavorable.

• $450 unfavorable.

• $2,500 unfavorable.

• $2,550 unfavorable.

• $2,950 unfavorable.