Computation of Variances and Other Missing Data The following data for O'Keefe Company pertain to the production of 300 units of Product X during December. Selected data items are omitted. Fill in the missing amounts.

Direct materials (all materials purchased were used during period)

Standard cost per unit: Answer

pounds at $3.20 per pound Total actual cost: Answer

pounds costing $5,676 Standard cost allowed for units produced: $5,760 Materials price variance: $Answer

AnswerFU

Materials quantity variance: $128 U

Direct labor

Standard cost: 2 hours at $7.00 Actual cost per hour: $7.25 Total actual cost: $Answer

Labor rate variance: $Answer

AnswerFU

Labor efficiency variance: $140 U

Variable overhead

Standard costs: Answer

hours at $4.00 per direct labor hour Actual cost: $2,250 Variable overhead spending variance: $Answer

AnswerFU

Variable overhead efficiency variance: $Answer

AnswerFU