A) $22,000 unfavorable

B) $45,000 unfavorable

C) $45,000 favorable

D) $23,000 unfavorable

E) $23,000 favorable

A) $33,500 unfavorable

B) $31,000 unfavorable

C) $20,000 unfavorable

D) $33,500 favorable

E) $31,000 favorable

A) $1,330 favorable

B) $11,000 favorable

C) $9,670 favorable

D) $1,330 unfavorable

E) $11,000 unfavorable

Parallel Enterprises has collected the following data on one of its products. During the period the company produced 25,000 units. The direct materials quantity variance is: Direct materials standard (7 kg. @ $2.25/kg) Actual cost of materials purchased Actual direct materials purchased and used $15.75 per finished unit $371,750 155,000 kg The following company information is available. The direct materials quantity variance is: Direct materials used for production Standard quantity for units produced Standard cost per gallon of direct material Actual cost per gallon of direct material 45,000 gallons 43,000 gallons $10.00 $10.30 Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance. Direct labor standard (.50 hrs. @ $13.30/hr.) Actual direct labor hours Actual finished units produced Actual cost of direct labor $ 6.65 per finished unit 87,300 hrs. 174,400 units $1,170,760