Delbert Company uses a standard costing system with direct labors hours being the basis (cost driverfor applying overhead. Delbert Corporations's standard cost card shows the following for one unit of product Alpha. Direct materials Direct labor Variable Overhead Fixed Overhead Std Qty 2.5 pounds 1.5 hours 1.5 hours 1.5 hours Std price rate) $12.00 per pound $18.00 per hour $2.00 per DL hour $8.00 per DL hour Std. cost $30.00 $27.00 $ 3.00 $12.00 $72.00 During the month of July, the following was recorded by the company relative to its production of product Alpha: Planned level of production Actual level of production Direct materials purchased Cost of direct materials purchased Direct materials placed Into production Direct labor Incurred Actual direct labor cost Actual variable overhead cost Actual fixed overhead cost 4.000 units 4.100 units 12.000 pounds $153.600 10.500 pounds 6,250 hours $109.375 $11.250 $53,750 Compute the Direct Materials price variance for the month. Multiple Choice o 39,600 o $0, 2000 o 30, 400 o ( $0, 400 U Dets Company uses standard costing system with direct labors hours being the boss cost driver for splying overhead De Company's standard cost card shows the following for one unit of product Gamma Direct materos Director VapeOvernes 40 POS R B R 20 hours o per pound 515100 per hour $100 Der DL hour SB00 cer DL hour $40.00 550.00 $200 During the month of August the following was recorded by the company rece to production of product Games Panned level of production Actual eve of production Direct mater purchased Cost of orect materiais purchased Direct materias placed into production 5.000 unts 5050 un's 22000 pounds 1.600 19.900 pounes Correct Actual rect labor cost Actual variable overhead cost Actual fixed overhead cost $151.470 340 $73,440 Compute the Direct Materials Quantity variance for the month $3,000 oooo 38.000 $3.000F Ders Company uses standard costing system with direct labor hours being the beses costenver for splyng overhead De Company's standard cost card shows the following for one unit of product Games 2 DOGS 120 hours 20 RUB 220 SOO per pound 100 per hour 1 00 Der DL hour ISO 94000 $50.00 $200 Voreverend PO During the month of August the following was recorded by the company rece to production of product Games: 5.000 units Panned level of production Actual level of production Direct materiais purchased Cost of Grect materias purchased Direct materiais placed into production Director incurred Actual direct bor cost Actual variable overhead cost Actual fixed overhead cost 22.000 pounes $226,600 90 pounds 200 hours $151.470 $12.240 Compute the Direct Labor "spending total variance for the month. 0 0 0 0 De best Company uses a standard costing system with direct labors hours being the beses coster for applying overhead De best Corporations's standard cost card shows the following for one unit of product Alphs. Directors Director Verbeves Fixed Overhess 22. DOUDS 5 hours 15 hours 2 hours 31200 per pound Steto per hour $2700 per hour 100 per hour $50.00 $2700 300 5200 During the month of July, the following was recorded by the company relative to production of product Alphs: Panned level production Actual level of production Direct materias purchased Cost of Grect materiais purchased Direct materiais placed into production Director incurred Actual direct obor cost Actual variable overhead cost Actual fixed overhead cost 2000 units | 4100 units 2000 pounds $153.600 10.500 pounds 6.25 $11.250 Compute the variable Overhead price rate variance for the month. Muligle Chaise O 31230 $1.2004 oooo $4250 31250