?24% 20 The baianced scorecard e based on product that requires 2.6 pounds of materials per unit. The s 3 pounds and 1 pounds, respectively. The purchase a2%dscort "Aaly taken Freght costs are S 15 per pound. and cogtsae s 10 per pound. The houry wage rate is $9.00 per hour, but a benelits average $3o into effect soon. Payroll taxes are $1.00 per hour, and fringe er hour Standand production time is 1 hour per unit, and the allowance for will average $.25 21. The standard direct materiais price per pound is b $4.00 C $4 17 d $425 22 The standard direct materials quantity per unit is a 26 pounds b. 27 pounds 29pounds. d. 3.0 pounds 23. The standard direct labor rate per hour is a $9.00 b. $9.25 c. $12.00 d $1225 24 The standard direct labor hours per unit is a. 1 hour b. 1.1 hours c. 1.2 hours d. 1.3 hours 25. The predetermined overhead rate for Weed-B-Gone is $8, comprised of a variable overhead rate of $5 and a fixed rate of $3. The amount of budgeted overhead costs at normal capacity of $240,000 was divided by normal capacity of 30,000 direct labor hours, to arrive at the predetermined overhead rate of $8. Actual overhead for June was $14,800 variable and $8,100 fixed, and 1,500 units were produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is a $2,900 F b. $1,100 F c $1,100 U d $2,900 U ?24% 20 The baianced scorecard e based on product that requires 2.6 pounds of materials per unit. The s 3 pounds and 1 pounds, respectively. The purchase a2%dscort "Aaly taken Freght costs are S 15 per pound. and cogtsae s 10 per pound. The houry wage rate is $9.00 per hour, but a benelits average $3o into effect soon. Payroll taxes are $1.00 per hour, and fringe er hour Standand production time is 1 hour per unit, and the allowance for will average $.25 21. The standard direct materiais price per pound is b $4.00 C $4 17 d $425 22 The standard direct materials quantity per unit is a 26 pounds b. 27 pounds 29pounds. d. 3.0 pounds 23. The standard direct labor rate per hour is a $9.00 b. $9.25 c. $12.00 d $1225 24 The standard direct labor hours per unit is a. 1 hour b. 1.1 hours c. 1.2 hours d. 1.3 hours 25. The predetermined overhead rate for Weed-B-Gone is $8, comprised of a variable overhead rate of $5 and a fixed rate of $3. The amount of budgeted overhead costs at normal capacity of $240,000 was divided by normal capacity of 30,000 direct labor hours, to arrive at the predetermined overhead rate of $8. Actual overhead for June was $14,800 variable and $8,100 fixed, and 1,500 units were produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is a $2,900 F b. $1,100 F c $1,100 U d $2,900 U
