Direct materials variances $(9$ pts$)$

Yealink Company produces a product that requires $5\mathrm{.}0$ standard pounds per unit. The standard price is

$$7\mathrm{.}50$ per pound. If $30,000$ units used $72,000$ pounds, which were purchased at $$8\mathrm{.}00$ per pound, what is

the direct materials $(A)$ price variance, $(B)$ quantity variance, and $(C)$ cost variance?

Direct labor variances $(9pts)$

Yealink Company produces a product that requires $2$ standard direct labor hours per unit at a standard

hourly rate of $$10$ per hour. If $7,500$ units used $30,900$ hours at an hourly rate of $$9\mathrm{.}90$ per hour, what is

the direct labor $($A$)$ rate variance, $($B$)$ time variance, and $($C$)$ cost variance?

Factory overhead controllable variance $(3pts$

Yealink Company produced $7,500$ units of product that required $2$ standard direct labor hours per unit.

The standard variable overhead cost per unit is $$0\mathrm{.}45$ per direct labor hour. The actual variable factory

overhead was $$26,385.$ Determine the variable factory overhead controllable variance.

Factory overhead volume variance $(3$ pts$)$

Yealink Company produced $7,500$ units of product that required $2$ standard direct labor hours per unit.

The standard fixed overhead cost per unit is $$0\mathrm{.}575$ per direct labor hour at $29,000$ hours, which is $100\%$

of normal capacity. Determine the fixed factory overhead volume variance.$|$