HELIX COMPANY Direct labor-hours per month 780 Robes produced Standard costs: Direct materials Direct labor Variable manufacturing overhead 1,950 Per Unit Total of Product $ 35,490 $ 18.20 $$ 7,020 3.60 2,340 1.20 $ 23.00 April production: Direct labor-hours worked Robes produced 760 2,000 Actual costs during April: Per Unit Total of Product Direct materials $ 36,000 $ 18.00 Direct labor $ 7,600 3.80 Variable manufacturing overhead $ 3,800 1.90 $ 23.70 Yards of material used in April 6,000 Standard material requirement per Robe 2.8 yards 2. 3. HELIX COMPANY Materials Price and Quantity Variance Actual quantity Actual price Standard quantity Standard price Price Variance Quantity Variance Spending Variance Actual quantity Actual quantity @actual price @std. price Favorable Unfavorable Favorable HELIX COMPANY Labor Rate and Efficiency Variances Actual hours Actual rate Standard hours Standard rate Actual hours Actual hours @actual rate @std. rate Rate Variance Efficiency Variance Spending Variance Unfavorable Favorable Unfavorable HELIX COMPANY Variable Manufacturing Overhead Rate and Efficiency Variances Actual hours Actual rate Standard hours Standard rate Actual hours @actual rate Actual hours @std. rate Rate Variance Efficiency Variance Spending Variance Unfavorable Favorable Unfavorable Standard quantity @std. price Standard hours @std. rate Standard hours @std. rate