A.

Santa Clara Furniture Company manufactures designer home furniture. Santa Clara uses a standard cost system. The direct labor, direct materials, and factory overhead standards for an unfinished dining room table are as follows:

Direct labor:	standard rate	$24.00 per hr.
	standard time per unit	2.50 hrs.
Direct materials (oak):	standard price	$12.00 per bd. ft.
	standard quantity	17 bd. ft.
Variable factory overhead:	standard rate	$2.80 per direct labor hr.
Fixed factory overhead:	standard rate	$1.20 per direct labor hr.

Determine the standard cost per dining room table. If required, round your answer to two decimal places. $_________ per dining room table

B.

The following data relate to the direct materials cost for the production of 1,800 automobile tires:

Actual:	50,500 lb. at $1.75
Standard:	52,000 lb. at $1.80

Determine the direct materials price variance, direct materials quantity variance, and 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.

Price variance
Quantity variance
Total direct materials cost variance