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Haliburton Mills inc. is a large producer of men's and women's clothing. The company uses standard costs for all of its products. The standard costs

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Haliburton Mills inc. is a large producer of men's and women's clothing. The company uses standard costs for all of its products. The standard costs and actual costs for a recent period are given below for one of the company's product lines (per unit of product) During this period, the company produced 8.000 units of product. A comparison of standard and actual costs for the period on a totai cost basis is also given above There was no inventorv of materials on hand to start the beriod. Durina the oeriod. 23.200 metres of materials was burchased and There was no inventory of materials on hand to start the period. During the period, 23,200 metres of materials was purchased and used in production. The denominator level of activity for the period was 9,740 hours: Required: 1. For direct materials: a. Compute the price and quantity variances for the period. (Indicate the effect of each vorionce by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).) b. Prepare joumal entries to record all activity relating to direct materials for the period. Journal entry worksheet Record the materials price variance. Note: Enter debits before credits. 0. Compute the rate and efficiency variances. (Indicate the effect of variance by selecting "F" for favourable, "U" for unfovourable, and "None" for no effect (i.e., zero variance).) b. Prepare a journal ehtry to record the incurrence of direct labour cost for the period. (List debit entries first). Journal entry worksheet Record the incurrence of direct labour cost for the period. Note: Enter debits belore eredits. 3. Compute the variable manufacturing overhead spending and efficiency variances. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfovourable, and "None" for no effect (i.e., zero varionce).) 4. Compute the fixed overhead budget and volume variances. (Indicate the effect of vorionce by selecting "F" for favourable, "U" for unfovourable, and "None" for no effect (i.e., zero variance).) 5. On seeing the $8,160 total cost variance, the company's president stated, "it's obvious that our costs are well under control." Do you agree? Yes No

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