17.

Sunland Company manufactures a product with a standard direct labor cost of two hours at $18 per hour. During July, 2600 units were produced using 5300 hours at $18.30 per hour. The labor price variance was

$3390 F.

$3390 U.

$1800 U.

$1590 U

18. A company developed the following per unit materials standards for its product: 3 pounds of direct materials at $5 per pound. If 6000 units of product were produced last month and 18750 pounds of direct materials were used, the direct materials quantity variance was

$3750 favorable.

$2250 favorable.

$3750 unfavorable.

$2250 unfavorable.

19.

The standard direct labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $20. Last month, 13000 units were produced and 62000 direct labor hours were actually worked at a total cost of $1116000. The direct labor quantity variance was

$60000 favorable.

$60000 unfavorable.

$73000 favorable.

$73000 unfavorable.

20.

Marigold has a standard of 1.5 pounds of materials per unit, at $6 per pound. In producing 1900 units, Marigold used 3100 pounds of materials at a total cost of $18135. Marigold's materials price variance is

$1035 U.

$1500 F.

$2625 F.

$465 F.

21.Bramble has a standard of 1.5 pounds of materials per unit, at $6 per pound. In producing 1800 units, Bramble used 2900 pounds of materials at a total cost of $16965. Bramble's materials quantity variance is

$435 U.

$1200 U.

$2100 U.

$765 F.