19. Given the following information for Hett Company. compute the company's ROI: Sales 000000 Controllable Margin-$120,000: Average Operating Assets $500,000 b, C. d. 50% 12% 24% b ia barnorales financial and nonfinancial measures in an integrated system c. is based on non-financial measuros on financial d does not use financial or non-financial measures a product that requires 2.6 pounds of materials per unit. The is 3 pounds and.1 pounds, respectively. The purchase reakmoming Corporation produces allowance for wasto and spoilago per unit price is $4 per pound, but a 2% discount and handling unt is usually taken. Freight costs are $.15 per pound, and h wilhaning oosts are $.10 per pound. The hourly wage rate is $9.00 per hour, but a taken Freight average $2.0go into effect soon. Payroll taxes are $1.00 per hour, and fringe per hour. Standard production time is 1 hour per unit, and the allowance for benefi rest periods and setup is 2 hours and.1 hours, respectively 21. The standard direct materials price per pound is a. $3.92 b. $4.00 c. $4.17 d. $4.25 22. The standard direct materials quantity per unit is a. 2.6 pounds b. 2.7 pounds. c. 2.9 pounds. d. 3.0 pounds. 23. The standard direct labor rate per hour is a. $9.00. b. $9.25 c. $12.00 d. $12.25 24. The standard direct labor hours per unit is a. 1 hour b. 1.1 hours. c. 1.2 hours d. 1.3 hours. 25 The predetermined overhead rate for Weed-B-Gone is $8, comprised of a variable overhead rate of $5 and a fixed rate of $3. The amount of budgeted overhead costs at normal capacity of $240,000 was divided by normal capacity of 30,000 direct labor hours, to arrive at the predetermined overhead rate of $8. Actual overhead for June was $14,800 variable and $8,100 fixed, and 1,500 units were produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is a. $2,900 F b. $1,100 F c. $1,100 U d. $2,900 U