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The following data relate to direct labor costs for the current period: Standard costs 7,000 hours at $11.90 6,200 hours at $10.50 Actual costs What is the direct labor time variance? Oa. $9,520 unfavorable Ob. $8,400 favorable Oc. $8,400 unfavorable Od. $9,520 favorable The following data are given for Bahia Company: 1,000 units 906 units $1.75 12 10,546 $21,619 Budgeted production (at 100% of normal capacity) Actual production Materials: Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. $14.85 per hour 4.8 4,665.9 $71,155 $1,155,000 $28.00 per standard labor hour $130,645 Round your final answer to the nearest dollar. The fixed factory overhead volume variance is Oa. $108,572 unfavorable Ob. $108,572 favorable Oc. $8,879 unfavorable Od. $8,879 favorable The following data are given for Bahia Company: 1,038 units 904 units Budgeted production Actual production Materials: Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials Labor: $1.901 11 9,646 $19,774 $14.39 per hour 4.1 4,655.6 $70,998 Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. $1,093,000 $26.00 per standard labor hour $130,357 The variable factory overhead controllable variance is Oa. $141,100.19 unfavorable Ob. $141,100.19 favorable Oc. $33,990.60 unfavorable Od. $33,990.60 favorable