356 30. Chapter 10 A. Scott Corporation's direct-labor costs for the month of March 2013 were as follows: Standard direct-labor hours. Actual direct-labor hours. Direct-labor rate variance - favorable.. Standard direct-labor rate per hour. 42,000 40,000 P8,400 P 6.30 What was A. Scott's total direct-labor payroll for the month of March 2018? a. P243,000 b. P244,000 C. P260,000 d. P206,000 31. During March 2018, W. Thatcher Company's direct material costs for the manufacture of product NH were as follows: Actual unit purchase price. P6.50 Standard quantity allowed for actual production. 2,100 Quantity purchased and used for actual production 2,300 Standard unit price.. P6.25 32. 32 W. Thatcher's usage variance for March 2018 was a. P1,250 unfavorable. b. P1,250 favorable. C. P1,300 unfavorable. d. P1,300 favorable. M. Carpenter Company manufactures desks with vinyl tops. The standard material cost for the vinyl used per Model 1 desk is P27.00 based on twelve square feet of vinyl at a cost of P2.25 per square foot. A production run of 1,000 desks in March 2019 resulted in usage of 12,600 square feet of vinyl at a cost of P2.00 per square foot, a total cost of P25,200. The usage variance resulting from the above production run was a. P1,200 unfavorable. b. P1,350 unfavorable. C. P1,800 favorable. d. P3,150 favorable. Standard Costs and Operating Performance Measures 357 33. The following information relates to a department of 1. Graham Company for the fourth quarter 2018: Actual total overhead (fixed plus variable). Budget formula.. Total overhead application rate. Spending variance Volume variance... P178,500 P110,000 plus P0.50 per hour P1.50 per hour P8,000 unfavorable P5,000 favorable The total overhead variance is divided into three variances: spending, efficiency, and volume. What were the actual hours worked in this department during the quarter? a. 110,000 b. 121,000 c. 137,000 d. 153,000 34. Refer to Question no. 33. What were the standard hours allowed for good output in this department during the quarter? a. b. 105,000 106,667 C. 120,000 d. 115,000 35. Refer to Question no. 33. Each unit takes five hours to manufacture, and the selling price is P4.50 per unit. Based on the overhead budget formula, how many units must be sold to generate P30,000 more than total budgeted overhead costs? a. 27,500 b. 35,000 C. 55,000 d. 70,000 36. Data on McBeal Company's direct-labor costs is given below: Standard direct-labor hours. 30,000 Actual direct-labor hours... 29,000 Direct-labor usage (efficiency) variance - favorable. P4,000 Direct-labor rate variance - favorable........ Total payroll. P5,800 P110,200 What was McBeal's actual direct-labor rate? a. P3.60 80 c. P4.00 d. P5.80