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DES Company manufactures folding chairs Direct materials include hard plastic for the seat and back and metal beams for the legs. The standard cost sheet

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DES Company manufactures folding chairs Direct materials include hard plastic for the seat and back and metal beams for the legs. The standard cost sheet for a single chat includes the following direct materials information Material Hard plastic Metal beans Quantity 2 sheets 4 beans Cost per Unit 5 2.99 per sheet $ 1.35 per bean Total Cost $5.98 5.40 $11.3 Last month, DES purchased 24.100 sheets of hard plastic at a cost of $63.865. The company also purchased 48,700 metal beams at a cost of $71,589. DES produced 12.200 chairs. There was no beginning or ending inventory of plastic sheets or metal beams during the month, Required: 1. Compute the following for last month's operations at DES Company -3. The price variance for hard plastic. Indicate whether the variance is favorable or unfavorable b. The price variance for metal beams. Indicate whether the variance is favorable or unfavorable, c. The total direct materials price vartance Indicate whether the variance is favorable or unfavorable, d. The usage variances for hard plastic and metal beams, and the total direct materials usage variance Indicate whether each variance is favorable or unfavorable. (Do not round Intermediate calculations. Round your answers to the nearest whole dollar amount.) a. Price variance for hard plastic b. Price variance for metal beams c. Total direct materials price vanance d Plastic usage variance Metal usage variance Total materials usage variance

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