Enter formulas in the cells that contain question marks.

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 Data Exhibit 9-9: Standard Cost Card Inputs Direct materials Direct labor Variable manufacturing overhead Actual results: Actual output Actual variable manufacturing overhead cost Actual direct materials cost Actual direct labor cost Entera formula into each of the cells marked with a ? below Main Example: Chapter 9 Exhibit 9-12: Standard Cost Variance Analysis Direct Materials Actual Quantity of Input, at Actual Price Actual Quantity of Input, at Standard Price Standard Quantity Allowed for the Actual Output, at Standard Price Direct materials variances: Materials price variance Materials quantity variance Materials spending variance Exhibit 9-13: Standard Cost Variance Analysis Direct Labor Actual Hours of Input, at Actual Rate Actual Hours of Input, at Standard Rate Standard Hours Allowed for the Actual Output, at Standard Rate Direct labor variances: Labor rate variance Labor efficiency variance Labor spending variance c Standard Quantity 3.0 pounds 0.50 hours 0.50 hours 2,000 units $7,140 Actual Quantity 6,500 1 ,050 Exhibit 9-14: Standard Cost Variance Analysis Variable Manufacturing Overhead Actual Hours of Input, at Actual Rate Actual Hours of Input, at Standard Rate Standard Hours Allowed for the Actual Output, at Standard Rate Variable overhead variances: Variable overhead rate variance Variable overhead efficiency variance Variable overhead spending variance pounds hours pounds x ? I pounds x pounds x hours x ? I hours x hours x hours x hours x hours x D Standard Price $4.00 per pound $22.00 per hour $6.00 perhpur Actual price $3.80 per pound $21.60 er hour per pound = ? I per pound = per pound = per hour = per hour = per hour = per hour = per hour = er hour =