Adelphi Company provides the following information for their first year of operations in 2018:

Sales, 9,000 units @ $18 each

Total production, 11,000 units

Production costs per unit:

Direct materials$3.00

Direct labor$4.00

Variable overhead$1.00

Fixed manufacturing overhead$12,000

Adelphi Company uses absorption costing. Use this information to determine for Adelphi Company the FY 2018 Cost of Goods Sold. (Round & enter final answer to the nearest whole dollar)

Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 5.50 yards at $5.75 per yard

Direct labor of 2.50 hours at $17.00 per hour

Overhead applied per sleeping bag at $19.00

In the month of April, the company actually produced 5,200 sleeping bags using 27,300 yards of material at a cost of $6.10 per yard.The labor used was 11,700 hours at an average rate of $20.50 per hour.The actual overhead spending was $96,200.

Determine the total materials variance and round to the nearest whole dollar.Enter a favorable variance as a negative number.Enter an unfavorable variance as a positive number.

Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 4.00 yards at $5.00 per yard

Direct labor of 3.00 hours at $17.00 per hour

Overhead applied per sleeping bag at $16.00

In the month of April, the company actually produced 5,200 sleeping bags using 27,300 yards of material at a cost of $5.70 per yard.The labor used was 11,700 hours at an average rate of $20.50 per hour.The actual overhead spending was $96,200.

Determine the labor rate variance and round to the nearest whole dollar.Enter a favorable variance as a negative number.Enter an unfavorable variance as a positive number.