29.

The following information from the Safety Zone Factory provides data for May 2021. 2,000 were produced plastic protector units. The company uses a standard cost system to account for its inventories. Variance analysis allows you to evaluate the performance of the company. Standard cost information per unit of product: INFORMATION Direct materials: $ 6.00 / standard cost per yard of plastic Current cost of plastic yards (all $ 11,200 purchased material was used in production actual) (Actual cost of DM purchases. NOTE No INDICATE HOW MANY YARDS WERE PURCHASED) Standard cost of materials for units $ 12,000 produced (DM Standard Cost for total units produced) Material efficiency variation (DM efficiency $ 2400 variance) Direct labor: s 24 / standard per labor hour Production standard in direct hours: 2 direct units of finished product (protectors $ 24.50 / current cost per hand hour of face shields) per hour direct work Direct labor efficiency variation (DL $ 672F efficiency variant) Compute the current cost of direct labor Or a. $ 23,200 Or b. $ 23,814 Oc. $ 24,672 Od. $ 24,000 The following information from the Safety Zone Factory provides data for May 2021. 2,000 were produced plastic protector units. The company uses a standard cost system to account for its inventories. Variance analysis allows you to evaluate the performance of the company. Standard cost information per unit of product: INFORMATION Direct materials: $ 6.00 / standard cost per yard of plastic Current cost of plastic yards (all $ 11,200 purchased material was used in production actual) (Actual cost of DM purchases. NOTE No INDICATE HOW MANY YARDS WERE PURCHASED) Standard cost of materials for units $ 12,000 produced (DM Standard Cost for total units produced) Material efficiency variation (DM efficiency $ 2400 variance) Direct labor: s 24 / standard per labor hour Production standard in direct hours: 2 direct units of finished product (protectors $ 24.50 / current cost per hand hour of face shields) per hour direct work Direct labor efficiency variation (DL $ 672F efficiency variant) Compute the current cost of direct labor Or a. $ 23,200 Or b. $ 23,814 Oc. $ 24,672 Od. $ 24,000