9. Carley Company has a materials price standard of $2.10 per pound. Six thousand pounds of materials were purchased at $2.20 a pound. The actual quantity of materials used was 6,000 pounds, although the standard quantity allowed for the output was 5,400 pounds. Carley Company's total materials variance is: (Answer: $1,860 unfavorable)

10. King Inc. produces a product requiring 3 direct labor hours at $15 per hour. During January, 2,000 products are produced using 6,300 direct labor hours. Kings actual payroll during January was $98,280. What is the labor quantity variance? (Answer: $4,500 unfavorable)

11. A company developed the following per-unit standards for its product: 2 gallons of direct materials at $8 per gallon. Last month, 3,000 gallons of direct materials were purchased for $22,500. The direct materials price variance for last month was: (Answer: $1,500 favorable)