Hart Company made $3,200$ shelves using $22,200$ pounds of wood costing $$290,820.$ The company's direct materials standards for one shelf are $8$ pounds of wood at $$13\mathrm{.}00$ per pound.

Exercise $21-13($Algo$)$ Computing and analyzing materials variances LO P$3$

$AQ=$ Actual Quantity

$SQ=$ Standard Quantity

$AP=$ Actual Price

SP $=$ Standard Price

Compute the direct materials price and quantity variances along with the total direct materials variance. $($Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.$)$

Javon Company set standards of $3$ hours of direct labor per unit at a rate of $$15\mathrm{.}60$ per hour. During October, the company actually uses $18,000$ hours of direct labor at a $$284,400$ total cost to produce $6,200$ units. In November, the company uses $22,000$ hours of direct labor at a $$348,700$ total cost to produce $6,600$ units of product.

$AH=$ Actual Hours

$SH=$ Standard Hours

$AR=$ Actual Rate

$SR=$ Standard Rate

Compute the direct labor rate variance, the direct labor efficiency variance, and the total direct labor variance for each of these two months. $($Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.$)$

November

PLEASE FILL IN TABLES SHOWN