$90.$ Joyful Manufacturing Limited $("$JML$")$ manufactures and sells a single product. JML maintains a standard costing system. Standard cost of direct materials and direct labor for the year just ended are:

$ Direct materials $(10$ kg at $$5)50$

Direct labor $(3$ hours at $$60)180$

$20,000$ units were produced for the year just ended. Other actual data for the same year ended are as follows:

Direct materials purchased

Direct material price variance $($at the time of purchase$)$ Direct material quantity$($usage$)$ variance

Direct labor

Direct labor rate variance

Compute the direct materials used for the year just ended.

a$.190,000$ kg$.$

b$.200,000$ kg$.$

c$.210,000$ kg$.$

d$.220,000$ kg$.$

$210,000$ kg

$$42,000$ Adverse $$50,000$ Favorable $61,000$ hours $$305,000$ Favorable

$91.$ Joyful Manufacturing Limited $("$JML$")$ manufactures and sells a single product. JML maintains a standard costing system. Standard cost of direct materials and direct labor for the year just ended are:

$ Direct materials $(10$ kg at $$5)50$

Direct labor $(3$ hours at $$60)180$

$20,000$ units were produced for the year just ended. Other actual data for the same year ended are as follows:

Direct materials purchased

Direct material price variance $($at the time of purchase$)$ Direct material quantity$/$usage variance

Direct labor

Direct labor rate variance

Compute the direct labor actual rate per hour for the year just ended. a$.$ $$50.$

b$.$ $$55.$ c$.$ $$60.$ d$.$ $$65.$