and B as well as use answers from those parts when completing this section. case. There is a selling commission of $20 per case. The January direct materials, direct labor, and factory overhead costs are as follows: FACTORY OVERHEAD \begin{tabular}{lcc} \hline & Cost Behavior & Total Cost \\ \hline Utilities & Mixed & $600 \\ Facility lease & Fixed & 14,000 \\ Equipment depreciation & Fixed & 4,300 \\ Supplies & Fixed & 660 \\ & & $19,560 \\ \hline \hline \end{tabular} Part C-August Variance Analysis 1,500 actual cases produced during August, which was 250 more cases than planned at the beginning of the month. Actual data for August were as follows: \begin{tabular}{lcc} & Actual Direct Materials & Actual Direct Materials \\ & Price per Unit & Quantity per Case \\ \hline Cream base & $0.016 per oz. & 102 ozs. \\ Natural oils & $0.32 per oz. & 31 ozs. \\ Bottle (8-oz.) & $0.42 per bottle & 12.5 bottles \\ & Actual Direct Labor & Actual Direct Labor \\ & Rate & Time per Case \\ \hline Mixing & $18.20 & 19.50 min. \\ Filling & 14.00 & 5.60 min. \\ Actual variable overhead & $305.00 & \\ Normal volume & 1,600 cases & \end{tabular} standard. FACTORY OVERHEAD \begin{tabular}{lcc} \hline & Cost Behavior & Total Cost \\ \hline Utilities & Mixed & $600 \\ Facility lease & Fixed & 14,000 \\ Equipment depreciation & Fixed & 4,300 \\ Supplies & Fixed & 660 \\ & & $19,560 \\ \hline \hline \end{tabular} Part C-August Variance Analysis 1,500 actual cases produced during August, which was 250 more cases than planned at the beginning of the month. Actual data for August were as follows: \begin{tabular}{lcc} & Actual Direct Materials & Actual Direct Materials \\ & Price per Unit & Quantity per Case \\ \hline Cream base & $0.016 per oz. & 102 ozs. \\ Natural oils & $0.32 per oz. & 31 ozs. \\ Bottle (8-oz.) & $0.42 per bottle & 12.5 bottles \\ & Actual Direct Labor & Actual Direct Labor \\ & Rate & Time per Case \\ \hline Mixing & $18.20 & 19.50 min. \\ Filling & 14.00 & 5.60 min. \\ Actual variable overhead & $305.00 & \\ Normal volume & 1,600 cases & \end{tabular} standard. Enter subtracted amounts with minus sign. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. 11. Determine and interpret the direct labor rate and time variances for the two departments. Do not round hours. Enter the costs in dollars and cents. Direct Labor Rate Variance: Indicate if favorable or unfavorable 13. Determine and interpret the factory overhead volume variance. Round rate to four decimal places and round your final answer to two decimal places. 14. The production volume of X cases was planned at the beginning of August. The variances compare the actual cost and the standard cost of for the month. Thus, the standard cost must be based on the X units of actual production. Feedtrack Check My Wiokk standard quantities, multiplied by the standard price. What caused the price and quantity variances? hours, multiplied by the standard rate per hour: What caused the rate and time variances? volume variances? 14. The variances compare the actual cost and the standard cost of actual production for the month
