Factory Overhead Cost Variances The following data relate to factory overhead cost for the production of 4,000 computers:

Actual:	Variable factory overhead	$142,600
	Fixed factory overhead	31,500
Standard:	4,000 hrs. at $42	168,000

If productive capacity of 100% was 6,000 hours and the total factory overhead cost budgeted at the level of 4,000 standard hours was $178,500, determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $5.25 per hour. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Variance

Amount

Favorable/Unfavorable

Controllable variance

$

Volume variance

$

Total factory overhead cost variance

$

2-

Roanoke Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (3,240 bars) are as follows:

Ingredient	Quantity		Price
Cocoa	480	lbs.	$0.40		per lb.
Sugar	150	lbs.	$0.60		per lb.
Milk	120	gal.	$1.70		per gal.

Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. $per bar