BlossomManufacturing produces gourmet blackberry preserves.Blossombased its current year budget on a production level of540100jars of preserves using hour direct labor time for each jar (which includes hand-sorting and trimming the berries). Total budgeted variable overhead for the year was $1242100. During the year,Blossomused280100direct labor hours to produce550100jars of blackberry preserves. Actual variable overhead for the year was $1246100. What isBlossom's variable overhead spending variance

$42360favorable

$42360unfavorable

$23230favorable

$23230unfavorable

SunlandManufacturing produces gourmet blackberry preserves.Sunlandbased its current year budget on a production level of541900jars of preserves using hour direct labor time for each jar (which includes hand-sorting and trimming the berries). Total budgeted variable overhead for the year was $1245800. During the year,Sunlandused281900direct labor hours to produce551800jars of blackberry preserves. Actual variable overhead for the year was $1251700. What isSunland's variable overhead efficiency variance?

$5900unfavorable

$5900favorable

$27600favorable

$27600unfavorable

SandhillManufacturing produces music boxes. This year's budget was based on the production of5700music boxes using a standard of3direct labor hours per music box and $4variable overhead per direct labor hour.Sandhillincurred10200hours to produce5650music boxes. If actual variable overhead for the year is $33000, what isSandhill's variable overhead spending variance?

$7600favorable

$7600unfavorable

$7800favorable

$7800unfavorable

Crane, Inc. uses a standard cost system with the following labor standards for one unit of product: standard hours0.20and standard wage rate $12. During January,Craneincurred3,760hours of direct labor and paid $46,060in wages in production of18,200units.

Calculate the direct labor rate and efficiency variances and indicate whether the variances are favorable or unfavorable.

Direct labor rate variance$.....................?

Direct labor efficiency variance ....................?

Carla VistaManufacturing produces the glass vases used by florists. Each vase requires15minutes of direct labor time for which glass blowers are budgeted at $30per hour. During November,Carla Vistaproduced10900glass vases which required3450hours of direct labor.Carla Vistapaid wages to the glass blowers of $75400during November. What isCarla Vista's direct labor rate variance for November?

$21750favorable

$28100favorable

$28100unfavorable

$21750unfavorable

Carla VistaCompany manufactures patio umbrellas. The direct labor standard for each umbrella is1.25direct labor hours at a standard rate of $12per hour. During June,Carla Vistaused38400direct labor hours to produce32000umbrellas.Carla Vista's direct labor payroll totaled $430400. What isCarla Vista's direct labor efficiency variance for November?

$19200favorable

$30400unfavorable

$19200unfavorable

$30400favorable

WildhorseCompany's standards call for two feet of direct materials for each unit. The standard price of one foot is $2.00. Actual production was52,200units requiring107,200feet of direct materials.Wildhorsepurchased109,200feet at a unit price of $2.10per foot.

Calculate the direct materials price and quantity variances and indicate whether the variances are favorable or unfavorable.

Direct materials price variance?

Direct materials quantity variance?

CullumberIndustries uses a standard cost system in which direct material is carried at standard cost.Cullumberhas established the following standards: standard quantity of8pounds per unit, standard price $1.80per pound. During January,Cullumberpurchased167,000pounds of direct material at a cost of $318,000and used152,500pounds in production of20,100units.

Calculate the direct materials quantity variance and indicate whether the variance is favorable or unfavorable.

Direct materials quantity variance??

WildhorseIndustries uses a standard cost system in which direct material is carried at standard cost.Wildhorsehas established the following standards for one unit of product: standard quantity of9pounds, standard price $1.80per pound. During January,Wildhorsepurchased165,500pounds of direct material at a cost of $315,000and used148,000pounds in production of19,800units.

Calculate the direct materials price variance and indicate whether the variance is favorable or unfavorable.

Direct materials price variance????