4) ABC Co. produces different types of delights, BOX, Blue BOX and White BOX. The

company uses a standard cost system to control manufacturing costs

The standard unit cost of a 1 kg box of Red Rose Deligh per month (10,000 DL hours):

Direct material	5	1 kg of special mix including sugar and flour etc. at 5 .
Direct Labor	10	1 hour at 10 per hour
Variable	3	Var Ovh rate is 3 per DL hour
Fixed	2	Fixed Ovh rate is 2 per DL hour
Total standard cost per box	20

Actual cost and production information for Jan.:

• Actual production and sales were 9,500 boxes. Selling price per box is 25 .
• Actual direct materials usage was 0,8 kg of special mix per unit, actual price of 5,20 per kg.
• Actual direct labor usage of 9,800 hours at a total cost of 100,000
• Actual overhead cost was 48,000 .

a. Compute "total, price and quantity variances for direct materials", "total, efficiency and rate variances for direct labor" and "total, controllable and volume variances for manufacturing overhead".

b. Assuming the company purchased all the direct materials and used them in the current month, journalize "the purchase of direct materials on account and usage of direct materials".

C. journalize "the incurrence of factory labor on account and assignment of factory labor