Granite, per square metre

$$50\mathrm{.}00$

Glue $(10$ oz$.$ @ $$0\mathrm{.}15)$

$1\mathrm{.}50$

Direct labour hours:

Cutting labour $(0\mathrm{.}10$ hr $.$ @ $$15)$

$1\mathrm{.}50$

Installation labour $(0\mathrm{.}25$ hr$.$ @ $$25)$

$6\mathrm{.}25$

These standards assumed that one seamless counter requires one sink cut $($the space into which the sink will fit$)$ as well as cutting the counter to fit the space available.

Charlene tracked the actual costs incurred by Tom and Tony for granite installation for the next six months. She found that they completed $50$ jobs with an average of $32$ square metres of granite installed in each one. The following information on actual amounts used and cost was gathered:

Granite purchased and used $(1,640$ sq$.$ ft$.)$ $$83,248$

Glue purchased and used $.$ $$2,560$

Actual hours cutting labour $200$

Actual hours installation labour $450$

The actual wage rate for cutting and installation labour remained unchanged from the standard rate.

Required:

If an amount is zero, enter $"$O$"$ and select neither from the dropdown. Enter all amounts as positive numbers.

Calculate the materials price variances and materials usage variances for granite and for glue for the past six months.

Granite

Materials price variance

Materials usage variance

Glue

Materials price variance

Materials usage variance

$

$ $$

Unfavourable $$

Unfavourable grad$$

$ $$ Unfavourable $$

$ $$

$$

$2.$ Calculate the labour rate variances and labour efficiency variances for cutting labour and for installation labour for the past six months.

Cutting Labour

Labour rate variance

Labour efficiency variance

Installation Labour

Labour rate variance

Labour efficiency variance

$

$$ $

$$

$$

$$

$$

$$

Neither $v$

Unfavourable grad

$3.$ Conceptual Connection: Would it be worthwhile for Charlene to establish standards for atvoical iobs $($such as