6a:

Midgley Corporation makes a product whose direct labor standards are 1.9 hours per unit and $20.00 per hour. In April, the company produced 6,000 units using 10,930 direct labor-hours. The actual direct labor cost was $209,310. The labor efficiency variance for April is:

$9,400 U

$9,400 F

$9,319 F

$9,428 U

6b:

Midgley Corporation makes a product whose direct labor standards are 0.9 hours per unit and $10.00 per hour. In April, the company produced 5,000 units using 4,260 direct labor-hours. The actual direct labor cost was $41,110. The labor rate variance for April is:

$1,625 U

$1,490 F

$1,625 F

$1,490 U

6c:

Blaster, Inc., manufactures portable radios. Each radio requires 3 units of Part XBEZ52, which has a standard cost of $1.20 per unit. During May, the company purchased 12,400 units of the part for a total of $15,500. Also during May, the company manufactured 3,000 radios, using 9,900 units of part XBEZ52. The direct materials purchases variance is computed when the materials are purchased. During May, the materials price variance for part XBEZ52 was:

$470 U

$470 F

$620 F

$620 U