Direct material: 6 pounds at $9.00 per pound Direct labor: 3 hours at $15 per hour Variable overhead: 3 hours at $5 per hour $ 54.00 45.00 15.00 Total standard variable cost per unit $ 114.00 The company also established the following cost formulas for its selling expenses: Variable Fixed Cost per Cost per Month Unit Sold Advertising Sales salaries and commissions Shipping expenses $ 260,000 $ 220,000 $ 18.00 $ 9.00 The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 25,000 units and incurred the following costs: a. Purchased 180,000 pounds of raw materials at a cost of $7.50 per pound. All of this material was used in production. b. Direct-laborers worked 61,000 hours at a rate of $16.00 per hour. c. Total variable manufacturing overhead for the month was $306,220. d. Total advertising, sales salaries and commissions, and shipping expenses were $268,000, $485,000, and $175,000, respectively.

Required: 1. What raw materials cost would be included in the company's flexible budget for March? Raw material cos! 2. What is the materials quantity variance for March? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (1.o., zero variance.). Input the amount as a positive value.) Materials quantity varianco Foundational 9-3 (Algo) 3. What is the materials price variance for March? (Indicate the effect of each varia unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a Materials price variance 6. What direct labor cost would be included in the company's flexible budget for March? Direct labo cos Foundational 9-7 (Algo) 7. What is the direct labor efficiency variance for March? (Indicate the effect of each variance by selec unfavorable, and "None" for no effect (.e., zero variance.). Input the amount as a positive value.) Direct labor efficiency variance 8. What is the direct labor rate variance for March? (Indicate the effect of each variance by selecting unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positive value.) Direct laborrate varianco 9. What variable manufacturing overhead cost would be included in the company's flexible budget for March? Variable manufacturing overhead cost 13 d. Total advertising, sales salaries and commissions, and shipping expenses were $268,000, $485,00 $175,000, respectively. Foundational 9-10 (Algo) 10. What is the variable overhead efficiency variance for March? (Indicate the effect of each variance by selu "U" for unfavorable, and "None" for no effect (.e., zero variance.). Input the amount as a positive value.) Variablo ovethodefficoncy variance 11. What is the variable overhead rate variance for March? (Indicate the effect of each variance by select unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positive value.) Variable overhead rate variance 12. What amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the company's flexible budget for March? Advertising Salos salarios and commissions Shipping expenses 13. What is the spending variance related to advertising (Indicate the effect of each variance by selecting "F" for favo unfavorable, and "None" for no effect (i... zero variance.). Input the amount as a positive value) Site SONGS 14. What is the spending variance related to sales salaries and commissions? (Indicate the effect of each variance favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positive valu Sponding varianco related to sales sabios and commissions 15. What is the spending variance related to shipping expenses? (Indicate the effect of each varian "U" for unfavorable, and "None" for no effect (.e., zero variance.). Input the amount as a positive es Spending variance related to shipping expenses N