Diane Buswell examined some of the accounting records and

reported that Current Designs purchased$1,670$pounds of

polyethylene powder for this order at a total cost of

$$5,010.$Thirty$(30)$ finishing kits were assembled at a

total cost of $$5,400.$ The payroll records showed that the type I

employees worked$56$hours on this project at a total cost

of $$672.$ The type II finishing employees worked$99$hours

at a total cost of $$915\mathrm{.}75.$ A total of$30$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:

$$

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, e$.$g$.25.)$

$$Quantity variance for polyethylene powderPrice variance for polyethylene powderQuantity variance for finishing kitsPrice variance for finishing kitsQuantity variance for type I workersPrice variance for type I workersQuantity variance for type II workersPrice variance for type II workers