Bambantures which is to Then Standards $100 Direct materials Direct Variate Fedewerhead Standard Price 55 per $14 $2.30 per 33H Standard 200 05 O 075 OH 8 H 5211 Sandy Rowerowe was in anotto understand what she foowing verlend budget on with the historie The company or 2.500 oricand 9000 cm were made $2.00 per yond the direct laboratra S512,25 et. The gets were based on the production 0.051000rector to the bottom watu 100, the compared to the Variable Overhead Budget Annual Budget Per Shirt November-Actual $449.000 $120 $49.000 300,000 0.75 31.000 Indirect material Indirect labor Equipment repair Equipment power Total 198.000 0.30 20.700 50.000 0.15 6,600 $997.000 $2.40 $107.300 Supervisory salaries Insurance Property taxes Depreciation Fixed Overhead Budget Annual Budget November-Actual $264.000 $22.000 353,000 27,600 76,000 6.200 318,000 25,600 211,000 20,300 Utilities Quality inspection 272.000 24,600 Total $1.494.000 $126,300 (a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct material price variance $ 18840 Favorable Direct material quantity variance $ 27000 Unfavorable 2 (b) Calculate the direct labor rate and efficiency variances for November. (Round answers to o decimal places, e.s. 125. If variance is zero, select "Not Applicable and enter for the amounts.) Direct labor rate variance $ 66675 Unfavorable Direct labor efficiency variance $ 86100 Unfavorable (c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to O decimal places, c.8. 125 If variance is zero, select "Not Applicable and enter o for the amounts.) $ 5060 Unfavorable Variable overhead spending variance $ 19680 Unfavorable Variable overhead efficiency variance Bambantures which is to Then Standards $100 Direct materials Direct Variate Fedewerhead Standard Price 55 per $14 $2.30 per 33H Standard 200 05 O 075 OH 8 H 5211 Sandy Rowerowe was in anotto understand what she foowing verlend budget on with the historie The company or 2.500 oricand 9000 cm were made $2.00 per yond the direct laboratra S512,25 et. The gets were based on the production 0.051000rector to the bottom watu 100, the compared to the Variable Overhead Budget Annual Budget Per Shirt November-Actual $449.000 $120 $49.000 300,000 0.75 31.000 Indirect material Indirect labor Equipment repair Equipment power Total 198.000 0.30 20.700 50.000 0.15 6,600 $997.000 $2.40 $107.300 Supervisory salaries Insurance Property taxes Depreciation Fixed Overhead Budget Annual Budget November-Actual $264.000 $22.000 353,000 27,600 76,000 6.200 318,000 25,600 211,000 20,300 Utilities Quality inspection 272.000 24,600 Total $1.494.000 $126,300 (a) Calculate the direct materials price and quantity variances for November. (If variance is zero, select "Not Applicable and enter O for the amounts.) Direct material price variance $ 18840 Favorable Direct material quantity variance $ 27000 Unfavorable (b) Calculate the direct labor rate and efficiency variances for November. (Round answers to O decimal places. e.3. 125. If variance is zero, select "Not Applicable and enter o for the amounts.) Direct labor rate variance $ 66675 Unfavorable Direct labor efficiency variance $ 86100 Unfavorable (c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to decimal places, e:9, 125 If variance is zero, select "Not Applicable" and enter for the amounts.) $ 5060 Unfavorable Variable overhead spending variance $ 19680 Unfavorable Variable overhead efficiency variance
