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. Aquafloat Corporation manufactures rafts for use in swimming pools. The standard cost for material and labor Is $82.00 per raft. This includes 8 kilograms of direct material at a standard cost of $5.00 per kilogram, and 6 hours of direct labor at $7.00 per hour . The following data pertain to November Work-in-process inventory on November to none. Work-in-process inventory on November 30: 800 units (75 percent complete as to labor material is issued at the beginning of processing) Units completed: 6,300 units. Purchases of materials: 50.700 kilograms for $250.965 Total actual labor costs: $293.040. Actual hours of labor. 40700 hours. Direct-material quantity variance: $2300 unfavorable. Required: 1. Compute the following amounts. a. Direct-labor rate variance for November b. Direct-abor efficiency variance for November c. Actual kilograms of material used in the production process during November d. Actual price paid per kilogram of direct material in November e. Total amounts of direct-material and direct labor cost transferred to Finished Goods Inventory during November 1. The total amount of direct-material and direct-labor cost in the ending balance of Work in Process inventory at the end of November 2. Prepare journal entries to record the following a. Purchase of raw material and rate variance b. Adding direct material to Work in Process Inventory and efficiency variance Adding direct labor to Work in Process Inventory and labor variances Answer is not complete Required: 1. Compute the following amounts. a. Direct-labor rate variance for November b. Direct labor efficiency variance for November c. Actual kilograms of material used in the production process during November d. Actual price paid per kilogram of direct material in November e. Total amounts of direct-material and direct-labor cost transferred to Finished-Goods Inventory during November f. The total amount of direct-material and direct-labor cost in the ending balance of Work-in-Process Inventory at the end of Nov 2. Prepare journal entries to record the following: a. Purchase of raw material and rate variance. b. Adding direct material to Work-in-Process Inventory and efficiency variance. c. Adding direct labor to Work-in-Process Inventory and labor variances. Answer is not complete. Complete this question by entering your answers in the tabs below. Reg IF Reg 2 Reg 1A Reg 18 Req1c Reg 10 Regle Compute the direct-tabor rate variance for November (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter *0" for no effect (.e., zero variance). Round intermediate calculations to 2 decimal places.) Direct-borrate variance Unfavorable 8.140 RIA Reg 1B > Required: 1. Compute the following amounts. a. Direct-labor rate variance for November b. Direct-labor efficiency variance for November c. Actual kilograms of material used in the production process during November. d. Actual price paid per kilogram of direct material in November. e. Total amounts of direct-material and direct-labor cost transferred to Finished-Goods Invent f. The total amount of direct-material and direct-labor cost in the ending balance of Work-in-P 2. Prepare journal entries to record the following: a. Purchase of raw material and rate variance. b. Adding direct material to Work-in-Process Inventory and efficiency variance. c. Adding direct labor to Work-in-Process Inventory and labor variances. Answer is not complete. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 1C Req 1D Req 1E Req 1F Req 2 Compute the direct-labor efficiency variance for November. (Indicate the effect of each variance by "Unfavorable". Select "None" and enter "O" for no effect (I.e., zero variance).) Direct-labor efficiency variance $ 28,700 X Unfavorable Required: 1. Compute the following amounts. a. Direct-labor rate variance for November. b. Direct-labor efficiency variance for November c. Actual kilograms of material used in the production process during November. d. Actual price paid per kilogram of direct material in November. e. Total amounts of direct-material and direct-labor cost transferred to Finished-Goods In f. The total amount of direct-material and direct-labor cost in the ending balance of Work 2. Prepare journal entries to record the following: a. Purchase of raw material and rate variance. b. Adding direct material to Work-in-Process Inventory and efficiency variance. c. Adding direct labor to Work-in-Process Inventory and labor variances. Answer is not complete. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 1C Req 10 Req 1E Req 1F Req Compute the actual kilograms of material used in the production process during November. Actual quantity 254,300 kilograms equired: Compute the following amounts. Direct-labor rate variance for November. Direct-labor efficiency variance for November. Actual kilograms of material used in the production process during November Actual price paid per kilogram of direct material in November. Total amounts of direct-material and direct-labor cost transferred to Finished-Goods Invent The total amount of direct-material and direct-labor cost in the ending balance of Work-in-P 2. Prepare journal entries to record the following: Purchase of raw material and rate variance. b. Adding direct material to Work-in-Process Inventory and efficiency variance. c. Adding direct labor to Work-in-Process Inventory and labor variances. Answer is not complete. Complete this question by entering your answers in the tabs below. Req 1A Reg 1B Req 1C Req 10 Req 1E Req 1F Req 2 Compute the actual price paid per kilogram of direct material in November. (Round your answer to Actual price $ 55.000 per kilogram Required: 1. Compute the following amounts. a. Direct-labor rate variance for November b. Direct-labor efficiency variance for November c. Actual kilograms of material used in the production process during November. d. Actual price paid per kilogram of direct material in November. e. Total amounts of direct-material and direct-labor cost transferred to Finished-Goods Inve f. The total amount of direct-material and direct-labor cost in the ending balance of Work-ir 2. Prepare journal entries to record the following: a. Purchase of raw material and rate variance. b. Adding direct material to Work-in-Process Inventory and efficiency variance. c. Adding direct labor to Work-in-Process Inventory and labor variances. Answer is not complete. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 1c Req 1D Req 1E Req 1F Reg 2 Compute the total amounts of direct-material and direct-labor cost transferred to Finished-Good $ Direct-material cost transferred Direct-labor cost transferred Total cost transferred 220,000 231,000 451,000 $ D. c. Actual kilograms of material used in the production process during November. d. Actual price paid per kilogram of direct material in November. e. Total amounts of direct-material and direct-labor cost transferred to Finished-Goods Invent f. The total amount of direct-material and direct-labor cost in the ending balance of Work-in-P 2. Prepare journal entries to record the following: a. Purchase of raw material and rate variance. b. Adding direct material to Work-in-Process Inventory and efficiency variance. c. Adding direct labor to Work-in-Process Inventory and labor variances. Answer is not complete. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 1C Req 1D Req 1E Req 1F Req 2 Compute the total amount of direct-material and direct-labor cost in the ending balance of Work-in end of November Direct-material Direct-labor Total cost in ending work-in-process inventory 32,000 25,200 57,200 $ $