d. 22100 Unfavorable

e. 22100 favorable

d. 12550 favorable

e. 7000 favorable

d. 13135 favorable

e. 7290 favorable

d. 12690 favorable

e. 3050 favorable

Parallel Enterprises has collected the following data on one of its products. During the period the company produced 25,000 units. The direct materials quantity variance is: Direct materials standard (7 kg. @ $1.75/kg) Actual cost of materials purchased Actual direct materials purchased and used $12.25 per finished unit $275,850 145,000 kg Multiple Choice 0 $30,400 unfavorable, O $52,500 unfavorable $52,500 favorable Use the following data to find the total direct labor cost variance if the company produced 3,500 units during the period. Direct labor standard (4.00 hrs. @ $7.10/hr.) Actual hours worked Actual rate per hour $28.40 per unit 12,55 $ 7.60 Multiple Choice 0 $4,020 unfavorable $4,020 favorable. $7,000 unfavorable Use the following data to find the direct labor rate variance if the company produced 3,500 units during the period. Direct labor standard (4 hrs. @ $7.10/hr.) Actual hours worked Actual rate per hour $ 28.40 per unit 12,150 $ 7.70 Multiple Choice O $7.290 unfavorable. O $8,400 unfavorable $8,400 favorable Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period. Direct labor standard (4 hrs. @ $7.05/hr.) Actual hours worked Actual rate per hour $ 28.20 per unit 12,200 $ 7.30 Multiple Choice O $3,050 unfavorable, O $3.500 unfavorable. $3.500 favorable