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Andres industries employ a standard cost system. Andres has established the following standardsfor the prime costs of its Hunters' Bow product line: Standard Quality Standard

Andres industries employ a standard cost system. Andres has established the following standardsfor the prime costs of its Hunters' Bow product line:

Standard Quality Standard Price Standard Cost

Direct materials 8kg 1.80/kg $14.40

Direct labour .25 DLH $8.00/DLH $2.00

$16.40

During November, Andres purchased 160,000 kg of direct materials at a total cost of $304,000. The total factory wages for November were $42,000, 90% of which were for direct labour. Andres manufactured 19,000 Hunters' Bows during November using 142,500 kg of direct materials and 5,000 direct labour hours.

  1. What was the direct materials purchase price variance for November?
  2. What was the direct materials usage variance for November?
  3. What was the direct labour rate variance for November?
  4. What was the direct labour efficiency variance for November?

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