Belgian Chocolate Company makes dark chocolate and light chocolate. Both products require cocoa and sugar. The following planning information has been made available:

Standard Amount per Case

Dark Chocolate Light Chocolate Standard Price per Pound

Cocoa 9 lbs. 6 lbs. $4.3

Sugar 7 lbs. 11 lbs. 0.6

Standard labor 0.3 hr. 0.4 hr.

Dark Chocolate Light Chocolate

Planned production 5,200 cases 13,600 cases

Standard labor rate $15 per hr. $15 per hr.

Belgian Chocolate does not expect there to be any beginning or ending inventories of cocoa or sugar. At the end of the budget year, Belgian Chocolate had the following actual results:

Dark Chocolate Light Chocolate

Actual production (cases) 4,900 14,100

Actual Price per Pound Actual Pounds Purchased and Used

Cocoa $4.4 129,300

Sugar 0.55 184,700

Actual Labor Rate Actual Labor Hours Used

Dark chocolate $14.6 per hr. 1,340

Light chocolate 15.4 per hr. 5,780

Required: Prepare the following variance analyses for both chocolates and total, based on the actual results and production levels at the end of the budget year:

Direct materials price variance, direct materials quantity variance, and total variance.

Direct labor rate variance, direct labor time variance, and total variance.

Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. If there is no variance, enter a zero.

a. Direct materials price variance

Direct materials quantity variance

Total direct materials cost variance

b. Direct labor rate variance

Direct labor time variance

Total direct labor cost variance