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costs with the following standards for the Maze toy The Maze. The company has recently established a standard costing system to help control Direct materials:

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costs with the following standards for the Maze toy The Maze. The company has recently established a standard costing system to help control Direct materials: 8 microns per toy at $5.50 per micron Direct labour: 0.80 hours per toy at $17.00 per hour Variable overhead: 0.80 hours per toy at $8.00 per hour During July, the company planned to make 6,100 toys, the normal volume, and produced 6,200 Maze toys, Production data for the month on the toy follow Direct materials: 37210 microns were purchased for use in production at a cost of $5.40 per micron 15.000 of these microns were still Direct labour 6.100 direct labour hours were worked at a cost of $109,800 Variable overhead cost was $51.940, and fixed overhead cost was $70,200. The budget variance for July was $0. Required 1-a. Compute the direct materials price and quantity variances for July. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).) Materials pnce variance Materials quantity variance 1-b. Compute the direct labour rate and efficiency variances for July. (Indicate the effect of each variance by selecting "P" for favourable, "U" for unfavourable, and "None" for no effect (l.e., zero variance).) Labour rate variance Labour efficiency variance 3.a. Compute the variable overhead cost variances, Rate variance Efficiency variance Total variance 3-b. Based on your calculation, is it possible to conclude that there were inefficiencies in operations causing excessive variable overhead to be incurred? Yes No 4. Compute the fixed overhead volume variance. (Round intermediate calculation to 3 decimal places and round your final answer to nearest whole dollar amount.) Fixed overhead volume variance 5. Is there over or underapplied fixed overhead? (Round intermediate calculation to 3 decimal places and round your final answer to nearest whole dollar amount)

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