(22) The following data are given for Stringer Company:

Budgeted production	944 units
Actual production	1,029 units
Materials:
Standard price per ounce	$1.94
Standard ounces per completed unit	10
Actual ounces purchased and used in production	10,599
Actual price paid for materials	$21,728
Labor:
Standard hourly labor rate	$14.06 per hour
Standard hours allowed per completed unit	4.7
Actual labor hours worked	5,299.35
Actual total labor costs	$80,815
Overhead:
Actual and budgeted fixed overhead	$1,149,000
Standard variable overhead rate	$26.00 per standard labor hour
Actual variable overhead costs	$148,382
Overhead is applied on standard labor hours.

The direct materials quantity variance is

a.1,165.94 favorable

b.1,165.94 unfavorable

c.599.46 unfavorable

d.599.46 favorable

(23) The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows:

	Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.75 per hour
Variable overhead	3 hours per unit at $1.93 per hour
Actual Costs
Total variable cost, $17,800
Total fixed cost, $8,000

The variable factory overhead controllable variance is

a.$0

b.$2,660 favorable

c.$3,325 unfavorable

d.$3,325 favorable

(25) The standard costs and actual costs for direct materials for the manufacture of 1,900 actual units of product are as follows:

Standard Costs
Direct materials	1,900 kilograms at $8.60
Actual Costs
Direct materials	2,000 kilograms at $8.20

The direct materials quantity variance is

a.$860 favorable

b.$688 favorable

c.$860 unfavorable

d.$688 unfavorable