2-The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.99; actual, $2.05 Standard yards per unit: standard, 4.72 yards; actual, 5.27 yards Units of production: 9,100 Calculate the direct materials quantity variance.

a.$10,260.25 unfavorable

b.$9,959.95 unfavorable

c.$9,959.95 favorable

d.$10,260.25 favorable

3- Myers Corporation has the following data related to direct materials costs for November: actual costs for 4,680 pounds of material, $5.40 and standard costs for 4,410 pounds of material at $6.30 per pound.

What is the direct materials quantity variance?

a.$1,701 unfavorable

b.$1,701 favorable

c.$4,212 unfavorable

d.$4,212 favorable

4 -The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.99; actual, $2.05 Standard yards per unit: standard, 4.68 yards; actual, 5.04 yards Units of production: 9,200

Calculate the direct materials price variance.

a.$2,583.36 favorable

b.$552.00 unfavorable

c.$2,782.08 favorable

d.$2,782.08 unfavorable

5- Flapjack Corporation had 7,744 actual direct labor hours at an actual rate of $12.49 per hour. Original production had been budgeted for 1,100 units, but only 968 units were actually produced. Labor standards were 7.1 hours per completed unit at a standard rate of $12.75 per hour.

Round your answer to the nearest cent.

The direct labor time variance is

$1,982.46 unfavorable

$1,982.46 favorable

$11,107.80 unfavorable

$11,107.80 favorable

6-The following data relate to direct labor costs for the current period:

Standard costs	7,500 hours at $11.90
Actual costs	6,200 hours at $10.70

What is the direct labor rate variance?

a.$22,910 unfavorable

b.$7,440 favorable

c.$22,910 favorable

d.$15,470 favorable

7-Flapjack Corporation had 7,953 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 988 units were actually produced. Labor standards were 7.2 hours per completed unit at a standard rate of $13.12 per hour.

The direct labor rate variance is

$5,726.16 unfavorable

$5,726.16 favorable

$11,025.89 unfavorable

$11,025.89 favorable

8-The following data are given for Bahia Company:

Budgeted production (at 100% of normal capacity)	1,072 units
Actual production	942 units
Materials:
Standard price per pound	$1.93
Standard pounds per completed unit	11
Actual pounds purchased and used in production	10,051
Actual price paid for materials	$20,605
Labor:
Standard hourly labor rate	$14.66 per hour
Standard hours allowed per completed unit	4.2
Actual labor hours worked	4,851.3
Actual total labor costs	$73,982
Overhead:
Actual and budgeted fixed overhead	$1,189,000
Standard variable overhead rate	$24.00 per standard labor hour
Actual variable overhead costs	$135,836
Overhead is applied on standard labor hours.

Round your final answer to the nearest dollar.

The fixed factory overhead volume variance is

a.$144,188 unfavorable

b.$144,188 favorable

c.$40,882 unfavorable

d.$40,882 favorable

9-The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.75 per hour
Variable overhead	3 hours per unit @ $2.01 per hour
Actual Costs
Total variable cost, $18,100
Total fixed cost, $7,900

The total factory overhead cost variance is

a.$4,072 favorable

b.$5,722 favorable

c.$2,422 unfavorable

d.$4,072 unfavorable