1.Scarlett Company has a direct material standard of 3 gallons of input at a cost of $13 per gallon. During July, Scarlett Company purchased and used 7,540 gallons. The direct material quantity variance was $1,170 unfavorable and the direct material price variance was $3,770 favorable. What price per gallon was paid for the purchases?

$12.50

$10.40

$13.00

$13.40

2.Connor Company has a direct material standard of 2 gallons of input at a cost of $14.00 per gallon. During July, Conor Company purchased and used 6,600 gallons, paying $46,800. The direct materials quantity variance was $1,960 unfavorable. How many units were produced?

3,137 units

6,600 units

3,230 units

3,330 units

3.Delaware Corp. prepared a master budget that included $16,200 for direct materials, $28,900 for direct labor, $20,250 for variable overhead, and $38,800 for fixed overhead. Delaware Corp. planned to sell 4,050 units during the period, but actually sold 4,360 units. What would Delawares variable overhead cost be if it used a flexible budget for the period based on actual sales? (Do not round intermediate calculation.)

$38,800

$21,800

$20,250

$19,204

4.Delaware Corp. prepared a master budget that included $20,000 for direct materials, $64,000 for direct labor, $15,700 for variable overhead, and $39,000 for fixed overhead. Delaware Corp. planned to sell 4,000 units during the period, but actually sold 4,300 units. What would Delawares direct labor cost be if it used a flexible budget for the period based on actual sales?

$50,740

$62,047

$64,000

$68,800