1.The per-unit standards for direct materials are 2 pounds at $5 per pound. Last month, 12200 pounds of direct materials that actually cost $54900 were used to produce 6400 units of product. The direct materials quantity variance for last month was

$9100 unfavorable.

$3200 favorable.

$3000 unfavorable.

$3000 favorable.

2.The predetermined overhead rate for Bramble Corp. is $5, comprised of a variable overhead rate of $3 and a fixed rate of $2. The amount of budgeted overhead costs at normal capacity of $150000 was divided by normal capacity of 30000 direct labor hours, to arrive at the predetermined overhead rate of $5. Actual overhead for June was $5328 variable and $3240 fixed, and 900 units were produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is

$1080 F.

$432 F.

$432 U.

$1080 U.