anagement Final 2020-21. Korumal Grnm bu bilgisayar konumuna kaydedildi. O Are Posta Gnderileri Gzden Geir Grnm Yardm ar virus erebilir, Durenlemeniz gerekmiyorsa, Korumali Gorunumde kalmanz daha gvenli olur. Duzenlemeyi etkinletir 4. Graduatable Corporation manufactures lamps. It has set up the following standards per finished unit for direct materials and direct manufacturing labor. Direct Materials 10 gr. at $4.50 per gr $ 45,00 Direct Labor 0.5 hour at $30 per hour $15.00 The number of finished units budgeted for January 2019 was 10,000:9,850 units were actually produced. Actual results in January 2019 were: Direet Materials 398,055 gr. sed Direct Labor 4,900 hours $ 154,350 Assume that there was no beginning inventory of cither direct materials or finished units. During the month, material purchases amounted to 100 kg. at a total cost of $465.000 2. Compute the January 2019 price and efficiency variances of direct materials and direct labor (20 pts) b. Comment on the January 2019 price and efficiency variances (10 pts) 1