Blue Corporation's standards call for 4,725 direct labor-hours to produce 1,350 units of product. During May 1,000 units were produced and the company worked 1,250 direct labor-hours. The standard hours allowed for May production would be:

4,725 hours

1,250 hours

3,500 hours

3,725 hours

________

The following labor standards have been established for a particular product:

Standard labor-hours per unit of output	9.1	hours
Standard labor rate	$12.90	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	6,900	hours
Actual total labor cost	$86,250
Actual output	900	units

What is the labor efficiency variance for the month?

$19,401 F

$19,401 U

$16,125 F

$16,641 F

_______

The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output	6.6	hours
Standard variable overhead rate	$13.00	per hour

The following data pertain to operations for the last month:

Actual hours	2,675	hours
Actual total variable manufacturing overhead cost	$35,435
Actual output	250	units

What is the variable overhead efficiency variance for the month?

$13,985 U

$13,325 U

$660 F

$21,450 F

_____

Landram Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	2.0 liters	$7.00 per liters
Direct labor	0.8 hours	$16.00 per hour
Variable overhead	0.8 hours	$4.00 per hour

The company produced 4,500 units in April using 10,260 liters of direct material and 2,240 direct labor-hours. During the month, the company purchased 10,830 liters of the direct material at $7.20. per liter. The actual direct labor rate was $16.95 per hour and the actual variable overhead rate was $3.90 per hour.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for April is:

$8,820 F

$9,072 U

$9,072 F

$8,820 U

_____

Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	5.6 grams	$4.00 per gram	$22.40
Direct labor	1.9 hours	$19.00 per hour	$36.10
Variable overhead	1.9 hours	$4.00 per hour	$7.60

The company reported the following results concerning this product in June.

Originally budgeted output	5,400	units
Actual output	5,300	units
Raw materials used in production	28,500	grams
Actual direct labor-hours	5,700	hours
Purchases of raw materials	33,000	grams
Actual price of raw materials purchased	$4.10	per gram
Actual direct labor rate	$19.90	per hour
Actual variable overhead rate	$3.70	per hour

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials price variance for June is:

$3,300 U

$2,872 F

$2,872 U

$3,300 F

______

Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	9.40 grams	$4.00 per gram	$37.60
Direct labor	0.3 hours	$18.00 per hour	$5.40
Variable overhead	0.3 hours	$4.00 per hour	$1.20

The company reported the following results concerning this product in June.

Originally budgeted output	7,700	units
Actual output	7,800	units
Raw materials used in production	41,000	grams
Purchases of raw materials	47,700	grams
Actual direct labor-hours	670	hours
Actual cost of raw materials purchases	$262,890
Actual direct labor cost	$8,253
Actual variable overhead cost	$3,222

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The labor rate variance for June is:

$3,825 F

$3,807 F

$3,825 U

$3,807 U

______

Pardoe, Inc., manufactures a single product in which variable manufacturing overhead is assigned on the basis of standard direct labor-hours. The company uses a standard cost system and has established the following standards for one unit of product:

	Standard Quantity	Standard Price or Rate	Standard Cost
Direct materials	2.0 pounds	$6.25 per pound	$12.50
Direct labor	0.5 hours	$19 per hour	$9.5
Variable manufacturing overhead	0.5 hours	$4.50 per hour	$2.25

During March, the following activity was recorded by the company:

The company produced 5,600 units during the month.

A total of 14,700 pounds of material were purchased at a cost of $41,160.

There was no beginning inventory of materials on hand to start the month; at the end of the month,

2,940 pounds of material remained in the warehouse.

During March, 3,000 direct labor-hours were worked at a rate of $19.50 per hour.

Variable manufacturing overhead costs during March totaled $6,950.

The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for March is:

$3,500 F

$22,960 F

$22,960 U

$3,500 U

_______

Midgley Corporation makes a product whose direct labor standards are 0.6 hours per unit and $29 per hour. In April the company produced 7,400 units using 3,940 direct labor-hours. The actual direct labor cost was $82,740.

The labor efficiency variance for April is:

rev: 11_22_2014_QC_59767

$14,500 U

$14,500 F

$46,020 F

$46,020 U

________

A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. Variable manufacturing overhead standards are based on machine-hours.

Standard hours per unit of output	5.20	machine-hours
Standard variable overhead rate	$11.65	per machine-hour

The following data pertain to operations for the last month:

Actual hours	8,700	machine-hours
Actual total variable manufacturing overhead cost	$95,990
Actual output	1,600	units

What is the variable overhead rate variance for the month?

$5,646 F

$5,646 U

$5,365 F

$5,365 U

______

Buis Corporation, which makes landing gears, has provided the following data for a recent month:

Budgeted production	1,700	gears
Standard machine-hours per gear	5.2	machine-hours
Budgeted supplies cost	$5.80	per machine-hour
Actual production	1,600	gears
Actual machine-hours	8,800	machine-hours
Actual supplies cost (total)	$49,672

Required:

Determine the rate and efficiency variances for the variable overhead item supplies and indicate whether those variables are favorable or unfavorable. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)

Variable overhead rate variance	$	(Click to select)FUNone
Variable overhead efficiency variance	$	(Click to select)FUNone