Diane Buswell examined some of the accounting records and reported that Current Designs purchased $1,405$ pounds of

polyethylene powder for this order at a total cost of $$2,810.$ Twenty Five $(25)$ finishing kits were assembled at a total cost of

$$4,400.$ The payroll records showed that the type I employees worked $48$ hours on this project at a total cost of $$912.$ The type II

finishing employees worked $82$ hours at a total cost of $$1,353\mathrm{.}00.$ A total of $25$ kayaks were produced for this order.

The standards that had been developed for this model of kayak were used in CD$2$ and are reproduced here. For each kayak:

$51$ pounds of polyethylene powder at $$1\mathrm{.}50$ per pound

$1$ finishing kit $($rope$,$ seat, hardware, etc.$)$ at $$186$

$2$ hours of type l labor from people who run the oven and trim the plastic at a standard wage rate of $$19$ per hour

$3$ hours of type II labor from people who attach the hatches and seat and other hardware at a standard wage rate of $$16$

perhour.

Calculate the eight variances that are listed below. $($Round price variance for type II workers to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and all

other answers to $0$ decimal places, eg$.25.)$

Quantity variance for polyethylene powder

Price variance for polyethylene powder

Quantity variance for finishing kits

Price variance for finishing kits

Quantity variance for type I workers

Price variance for type I workers