/ Depending on the fourth question data, write true or false:

1-the standard costing for unit: -Direct material 2 kilogram$100per unit -Direct Labor 4house $50per unit -F.O.H variable $20 per unit -F.O.H fixed $10 per unit 2-Normal capacity for production 25000 unit 3- beginning W.I.P.inventory 3000 unit (%60 convention ) 4-ending W.I.P inventory 5000 unit(%40 convention 5-start in process during the month 20000 unit 6-inventory finished production in 1/1 4000 unit at standard costing per unit $200 and inventory fin production in 31/12 6000 unit 7-Sold unit during years 15000 unit at selles price $300 per unit 8-The normal spoilage %5 for a good unit and inspection point 30

9-Actual cost of material $2058000 at price $49/kilogram 10-Actual direct Labor $960000 at rate $12/hour 11-Actual F.0.Hvariable $380000 and the F.0.H.fixed equal the applied F.0.H.include normal cap 12-material half is added at the beginning of the process and the remainder add in middle

THR REQUIERD:

1-The total direct labor variance is 85000 U. true/false