A). Standard Direct Materials Cost per Unit

Roanoke Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (2,200 bars) are as follows:

Ingredient	Quantity		Price
Cocoa	600	lbs.	$0.30		per lb.
Sugar	180	lbs.	$0.60		per lb.
Milk	150	gal.	$1.60		per gal.

Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. $per bar

B). Direct Materials and Direct Labor Variances

At the beginning of June, Kimber Toy Company budgeted 20,000 toy action figures to be manufactured in June at standard direct materials and direct labor costs as follows:

Direct materials	$42,000
Direct labor	12,000
Total	$54,000

The standard materials price is $0.60 per pound. The standard direct labor rate is $15.00 per hour. At the end of June, the actual direct materials and direct labor costs were as follows:

Actual direct materials	$38,100
Actual direct labor	10,900
Total	$49,000

There were no direct materials price or direct labor rate variances for June. In addition, assume no changes in the direct materials inventory balances in June. Kimber Toy Company actually produced 17,600 units during June.

Determine the direct materials quantity and direct labor time variances. Round your per unit computations to two decimal places, if required. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct materials quantity variance	$
Direct labor time variance	$