Gatorade Company has recently entered the market for quality energy drinks. These drinks are popular. Gatorade uses process costing to account for the production of these canned energy drinks. Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Equivalent units have been calculated to be 16,200 units for materials and 13,900 units for conversion costs. Beginning inventory consisted of $8,000 in materials and $15,250 in conversion costs. April costs were $45,800 for materials and $59,062 for conversion costs. Ending inventory still in process was 4,600 units (100% complete for materials, 50% for conversion). The cost per equivalent unit for conversion costs using the weighted average method would be:

Lindor Chocolates successfully uses a standard costing system for it's signature chocolates. They have a direct materials standard of 3 gallons of input at a cost of $3 per gallon. During January, Lindor Chocolates purchased and used 7,300 gallons. The direct materials quantity variance was $300 unfavorable and the direct materials price variance was $3,000 favorable. How many units did Lindor chocolates produce?

Norweigian Cruise Line (NCL) hires gourmet chefs for their signature Alaska cruises. NCL has a direct labor standard of 2 hours per meal cooked. Each employee has a standard wage rate of $35.50 per hour. During August, NCL paid $170,800 to employees for 4,880 hours worked. 2,690 meals were cooked during August. What is the flexible budget amount for direct labor?

Penguin Company are world class book publishers. They have a direct labor standard of 32 hours per unit of output. Each employee has a standard wage rate of $31 per hour. During October, employees worked 14,800 hours. The direct labor rate variance was $10,870 favorable, and the direct labor efficiency variance was $17,100 unfavorable. What was the actual payroll in October?

Facebook Inc. recently had a corporate meeting to finalize their standard costs. In the meeting, they decided the direct labor standard to be 27 hours per unit of output. Each employee has a standard wage rate of $38 per hour. The standard variable overhead rate is $22 per hour. During April, employees worked 14,300 hours. The direct labor rate variance was $10,370 favorable, the variable overhead rate variance was $14,300 unfavorable, and the direct labor efficiency variance was $16,600 unfavorable. What is Facebook's variable overhead efficiency variance?