HaloEnterprisesrecentlyexperiencedafire, forcingthecompanytouseincomplete information to analyze operations. Consider the following data and assume that all materials purchased during the period were used in production:

Direct materials:

Standard price per pound: $9

Actual price per pound: $8

Price variance: $20,000F

Total of direct-material variances: $2,000F

Direct labor:

Actual hours worked: 40,000

Actual rate per hour: $15

Efficiency variance: $28,000F

Total of direct-labor variances: $12,000U

Halo completed 12,000 units.

Required:

Determine the following: actual materials used, (2) direct-material quantity variance, (3) direct-labor rate variance, (4) standard labor rate per hour, and (5) standard labor time per finished unit.

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