1.There are no units in process at the beginning of the period, 470 units in process at the end of the period that are 20% complete, and 2910 units transferred out during the period. Based on this information, how many units were started during the period under the weighted-average method?

a.3380

b.3004

c.2910

d.2440

2.In the Vaughn Company, there are 14500 units in beginning Work in Process, 29000 units started into production, and 6600 units in ending Work in Process 50% completed. How many physical units are to be accounted for?

a.43500

b.36900

c.50100

d.21750

3.Concord, Inc. began March with 660 units in beginning Work in Process, 11330 units started into production, and 500 units in ending Work in Process that are 20% completed. How many physical units are to be accounted for?

a.11490

b.11990

c.11830

d.11230

4.A company developed the following per-unit standards for its product: 5 kilograms of direct materials at $2 per kilogram. Last month, 1,000 kilograms of direct materials were purchased for $2850. Also last month, 720 kilograms of direct materials were used to produce 139 units. What was the direct materials quantity variance for last month?

a.$50 unfavourable

b.$50 favourable

c.$560 unfavourable

d.$560 favourable

5.A company uses 2600 kilograms of materials and exceeds the standard by 130 kilograms. The quantity variance is $923 unfavourable. What is the standard price?

a.$3.55

b.$2.80

c.$3.00

d.$7.10

6.

The standard cost of product B manufactured by Bhaskara Company includes 3 units of direct materials at $5.75 per unit. During June, the company purchases 29,000 units of direct materials at a cost of $5.41 per unit and uses 29,000 units of direct materials to produce 9,500 units of product B. Calculate the materials variance, and the price and quantity variances. Materials variance Materials price variance Materials quantity variance LINK TO TEXT Neither favourable nor unfavourable Unfavourable Favourable Calculate the materials variance, and the price and quantity variances, assuming the purchase price is $5.92 and the quantity purchased and used is 28,000 units. Materials variance Materials price variance $ Materials quantity variance $Pagley Company's standard labour cost of producing one unit of product DD is 4.60 hours at the rate of $10.40 per hour. During August, 55,460 hours of labour are incurred at a cost of $10.80 per hour to produce 11,800 units of product DD. Calculate the total labour variance. Total labour variance $ LINK TO TEXT Favourable Neither favourable nor unfavourable Unfavourable Calculate the labour price and quantity variances. Labour price variance: $ Labour quantity variance: $ LINK TO TEXT Calculate the labour price and quantity variances, assuming the standard is 4.85 hours of direct labour at $10.90 per hour. Labour price variance: $ Labour quantity variance: $Charlatte Company has determined that the standard cost to manufacture its product includes 2 units of direct materials at $6.00 per unit. During January, the company purchased 50,500 units of direct materials at a cost of $5.80 per unit and used 50,500 units of direct materials to produce 23,700 units of its product. Calculate the total materials variance, and the price and quantity variances. Materials Variance Materials Price Variance $ Materials Quantity Variance LINK TO TEXT Unfavourable Favourable Neither favourable nor unfavourable