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Andres Industries employs a standard cost system. Andres has established the following standards for the prime costs of its Hunters' Bow product line: Standard Quantity

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Andres Industries employs a standard cost system. Andres has established the following standards for the prime costs of its Hunters' Bow product line: Standard Quantity Standard Price/Hours Standard Cost Direct Materials 8 kg $1.80 per KG $14.40 Direct Labour 0.25 DLH $8.00 per DLH 2.00 $16.40 Total Cost 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 this cost was 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. Required: What was the direct materials purchase price variance for November? 2 What was the direct materials usage variance for November? What was the direct labour rate variance for November? What was the direct labour efficiency variance for November? 3 4

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