9.Annapolis Company has two service departments (Computer Operations & Maintenance Services).Annapolis has two production departments (Mixing Department & Packaging Department.)Annapolis uses a step allocation method where the Computer Operations Department is allocated to all departments and Maintenance Services is allocated to the production departments.All allocations are based on total employees.Computer Operations has costs of $145,000 andMaintenanceServices has costs of $195,000 before any allocations.Maintenance Services total cost is allocated to the Mixing Department? Employees are:

Computer Operations3

Maintenance Services2

Mixing Department5

Packaging Department6

11.Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 6.00 yards at $5.75 per yard

Direct labor of 3.00 hours at $20.00 per hour

Overhead applied per sleeping bag at $15.00

In the month of April, the company actually produced 5,200 sleeping bags using 27,300 yards of material at a cost of $5.50 per yard.The labor used was 11,700 hours at an average rate of $19.50 per hour.The actual overhead spending was $96,200.

what is the total materials variance

12.Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 4.00 yards at $6.00 per yard

Direct labor of 2.00 hours at $18.00 per hour

Overhead applied per sleeping bag at $16.00

In the month of April, the company actually produced 5,200 sleeping bags using 27,300 yards of material at a cost of $5.90 per yard.The labor used was 11,700 hours at an average rate of $20.50 per hour.The actual overhead spending was $96,200.

what is the labor rate variance