d. $3.92 15)Dranox Co. makes a unit that requires 5.2 pounds of material. The waste and spoilage discount is offered s0.20 and so t7 bthe uppler. Per pound freight and receiving and handling costs are The direct materials standard quantity per unit is a. 5.2 pounds b. 5.5 pounds c. 5.8 pounds d. 6.0 pounds. ancesare respectively 6 and 2 pounds. The purchase price is $4 per pound, a 2% 16) Scope Enterprises planned to use 1 meter of plastic to make each of its units. The uns were budgeted at $162 a meter. However, the plastic cost Scope $160 per meter. Scope made 7,800 units; it had planned to make 6,800 units. In total, 7,000 meters were used for production. How much is the total materials variance? a. $146,300 U b. $135,000 U c. $140,000 F d. $143,600 F 17)Acorn Inc. developed the following per-unit standards for its product: 2 pounds of direct materials at $6 per pound. Last month, 1,600 pounds of direct materials were purchased for $6,700. The direct materials price variance for last month was a. $6,700 favorable. b. $2,900 favorable. c. $3,200 favorable. d. $2,900 unfavorable. 18) Acorn's standard wage rate is $15 per direct labor hour. If the actual direct labor payroll was $130,000 for 8,000 direct labor hours worked, the direct labor price (rate) variance is a. $5,400 unfavorable. b. $10,000 unfavorable c. $13,000 unfavorable. d. $13,000 favorable