A). Bellingham Company produces a product that requires 5 standard pounds per unit. The standard price is $11.5 per pound. If 6,500 units required 33,200 pounds, which were purchased at $10.92 per pound, what is the direct materials (a) price variance, (b) quantity variance, and (c) total direct materials cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

a. Direct materials price variance	$
b. Direct materials quantity variance	$
c. Direct materials cost variance	$

B). Bellingham Company produces a product that requires 6 standard hours per unit at a standard hourly rate of $14.00 per hour. If 5,500 units required 34,000 hours at an hourly rate of $13.30 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

a. Direct labor rate variance	$
b. Direct labor time variance	$
c. Direct labor cost variance	$

C). Factory Overhead Controllable Variance

Bellingham Company produced 2,600 units of product that required 3 standard hours per unit. The standard variable overhead cost per unit is $5.30 per hour. The actual variable factory overhead was $43,030. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. $

D). Bellingham Company produced 4,900 units of product that required 4 standard hours per unit. The standard fixed overhead cost per unit is $2.45 per hour at 18,000 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. $