a) se (ma-sa) 2.15 hod.com/pote (1200wyut Solatry * f. 15.00 (3200 - 3000)-2.75 = 5500 Longview Hotel perform blood tests in its laboratory. The owner for each blood test performed Standard Out our dard Price Role Direct mat 20 pts Diectator 02 hours $150 per hour Variable 02 hou 11 hou Dunn May, the laboratory performed on blood On May there were no direct materials late on hand, wat is used for a wood testits discarded Variable Overheads assigned to blood test on the base of standard direct laborhout the wing event occurredung May b) 9540-gaco 2-360 T 3,600 pues were purchased for 5.540 1.200 plates werewed for blood test 340 actual direct labor we worked at a cost of SSO Actual manufacturing overhead concurred wer 2.0 The direct la chance 5550 - 100 = $4500 TO 152340 = Voo Shalott at hoc The labor de care for May The berater May There price and for May There are 1500 * 0.2 =360 10-340)*5 = 600 V 3. Longview Hospital performs blood tests in its laboratory. The following standards have been set for each blood test performed Standard Quantity or Hours Standard Price or Rate Direct materials 2.0 plates $2 75 per plate Direct labor 0 2 hours $15.00 per hour Variable overhead 0.2 hours $7.00 per hour During May, the laboratory performed 1,500 blood tests. On May 1 there were no direct materials (plates) on hand after a plate is used for a blood test it is discarded. Variable overhead is assigned to blood tests on the basis of standard direct labor-hours. The following events occurred during May b b 3,600 plates were purchased for $9,540 3,200 plates were used for blood tests 340 actual direct labor-hours were worked at a cost of $5,550 Actual manufacturing overhead costs incurred were $2.890 The direct materials purchases variance is computed when the materials are purchased. a. The labor efficiency variance for May was b. The labor rate variance for May was The direct materials price variance for May was: d. The direct materials quantity variance for May was: a) C