Question
Brookman Company manufactures shirts. During June, Brookman made 1,400 shirts and gathered the following additional data: Direct materials cost standard $12.00 per yard of fabric
Brookman
Company manufactures shirts. During
June,
Brookman
made
1,400
shirts and gathered the following additional data:
Direct materials cost standard | $12.00 per yard of fabric |
Direct materials efficiency standard | 2.10 yards per shirt |
Actual amount of fabric purchased and used | 2,810 yards |
Actual cost of fabric purchased and used | $34,282 |
Direct labor cost standard | $17.00 per DLHr |
Direct labor efficiency standard | 3.50 DLHr per shirt |
Actual amount of direct labor hours | 5,040 DLHr |
Actual cost of direct labor | $85,176 |
Calculate the following variances:
7. | Direct materials cost variance | 10. | Direct labor cost variance | |
8. | Direct materials efficiency variance | 11. | Direct labor efficiency variance | |
9. | Total direct materials variance | 12. | Total direct labor variance |
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