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Roanoke Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (2,200 bars) are as follows: Ingredient Quantity Price 540 lbs. Cocoa $0.40 per lb. 150 lbs $0.60 per lb. Sugar 120 gal $1.30 per gal. Milk Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar Sana Rosa Furniture Company manufactures designer home furniture. Sana Rosa uses a standard cost system. The direct labor, direct materials, and factory overhead standards for an unfinished dining room table are as follows: Direct labor: standard rate $19.00 per hr. 2.50 hrs standard time per unit Direct materials (oak): standard price $10.00 per bd. ft. 19 bd. ft standard quantity Variable factory overhead: standard rate $3.20 per direct labor hr. Fixed factory overhead: standard rate $0.80 per direct labor hr. a. Determine the standard cost per dining room table. required, round your answer to two decimal places. per dining room table b. A standard cost system provides Rosa Furniture management a cost control tool using the principle of Using this principle, Cost and corrected. deviations from standards can be At the beginning of June, Kimber Toy Company budgeted 16,000 toy action figures to be manufactured in June at standard direct materials and direct labor costs as follows: Direct materials $16,000 Direct labor 15,680 $31,680 Total The standard materials price is $0.40 per pound. The standard direct labor rate is $14.00 per hour. At the end of June, the actual direct materials and direct labor costs were as follows: Actual direct materials $14,500 Actual direct labor 14,200 $28,700 Total the direct materials inventory balances in June. Kimber Toy There were no direct materials price or direct labor rate variances for June. In addition, assume no changes Company actually produced 14,100 units during June. favorable variance as a Determine the direct materials quantity and direct labor time variances. Round your per unit computations to two decimal places, if required. Enter negative number using a minus sign and an unfavorable variance as a positive number. Direct materials quantity variance Direct labor time variance Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 3,000 computers: Variable factory overhead Actual: $46,600 Fixed factory overhead 20,000 3,000 hrs. at $20 Standard: 60,000 If productive capacity of 100% was 5,000 hours and the total factory overhead cost budgeted at the level of 3,000 standard hours was $68,000, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Variance Favorable/Unfavorable Amount Variable factory overhead controllable variance $ Fixed factory overhead volume variance Total factory overhead cost variance