1.Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 6.00 yards at $5.00 per yard

Direct labor of 2.50 hours at $19.00 per hour

Overhead applied per sleeping bag at $18.00

In the month of April, the company actually produced 4,900 sleeping bags using 24,500 yards of material at a cost of $6.10 per yard.The labor used was 11,500 hours at an average rate of $17.50 per hour.The actual overhead spending was $96,200.

Determine the materials price variance and round to the nearest whole dollar.Enter a favorable variance as a negative number.Enter an unfavorable variance as a positive number.

2.Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 6.00 yards at $5.50 per yard

Direct labor of 2.50 hours at $17.00 per hour

Overhead applied per sleeping bag at $18

In the month of April, the company actually produced 5,100 sleeping bags using 26,800 yards of material at a cost of $5.90 per yard.The labor used was 13,750 hours at an average rate of $16.50 per hour.The actual overhead spending was $96,200.

Determine the labor quantity variance and round to the nearest whole dollar.Enter a favorable variance as a negative number.Enter an unfavorable variance as a positive number.