Dash Company adopted a standard costing system several years ago. The standard costs for the prime costs (ie, direct materials and direct labor) of its singie product are: Material Labor (5 kilograms * 58.00 per kilogram) (5 hours $17.28 per hour) $40.00 85.00 All materials are added at the beginning of processing. The following data were taken from the company's records for November In-process beginning inventory In-process ending inventory Units completed Budgeted output Purchases of materials Total actual direct labor costs Actual direct labor hours Materials usage variance Total materials variance None 900 units, 70% complete as to direct labor 5. 000 units 7. 300 units 53,000 kilograns $570,000 30, 200 hours S 2, 800 unfavorable 5 910 Unfavorable Required 1 Required 2 1. Compute for November: a. The direct labor efficiency variance. Is this variance favorable (n) or unfavorable (U)? b. The direct labor rate variance. Is this variance favorable (F) or unfavorable (U)? The actual number of kilograms of material used in the production process during the month. d. The actual price paid per kilogram of material during the month, the company calculates the direct materials price variance at point of purchase. (Round your answer to 3 decimal places.) e. The amount of direct materials cost and direct labor cost transferred to the finished Goods Inventory account. 1. The total amount of direct materials cost and direct labor cost in the Work-in-Process Inventory account at the end of the month Show less b a. Direct labor efficiency anance Direct laborate vanance Actual number of kilograms d Actual pince paid per kilogram of maten Amount transferred to the finished goods Inventory account Ending inventory at standard.com ko Required 2 > View transaction list Journal entry worksheet A B > Record the entry for the purchase of 63,000 kilograms of materials. Note: Enter debits before credits Transaction General Journal Debit Credit 1 Record entry Clear entry View general Journal View transaction list Journal entry worksheet