2.

Total Materials Variance

Lata Inc. produces aluminum cans. Production of 10-ounce cans has a standard unit quantity of 4.2 ounces of aluminum per can. During the month of April, 290,000 cans were produced using 1,500,000 ounces of aluminum. The actual cost of aluminum was $0.19 per ounce and the standard price was $0.1 per ounce. There are no beginning or ending inventories of aluminum.

Required:

Calculate the total variance for aluminum for the month of April. $fill in the blank 1 Unfavorable

4.

Total Labor Variance

Botella Inc. produces plastic bottles. Each bottle has a standard labor requirement of 0.01 hours. During the month of April, 470,000 bottles were produced using 13,000 labor hours @ $10.00. The standard wage rate is $7.00 per hour.

Required:

Calculate the total variance for production labor for the month of April. If required, round your answer to the nearest cent. $fill in the blank 1

5.

Labor Rate and Efficiency Variances

Botella Inc. produces plastic bottles. Each bottle has a standard labor requirement of 0.023 hours. During the month of April, 502,000 bottles were produced using 14,200 labor hours @ $9.75. The standard wage rate is $8.75 per hour.

Required:

Calculate the labor rate and efficiency variances using the columnar and formula approaches. If required, round your answers to the nearest cent.

Labor rate variance	$fill in the blank 1
Labor efficiency variance	$fill in the blank 3