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Standard Direct Materials Cost per Unit Crazy Delicious Inc. produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (2,050 bars) are as follows: Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. X per bar Atlas Fumiture Company manufactures designer home furniture. Atlas uses a standard cost system. The direct labor, direct materials, and factory overhead standards for an unfinished dining room table are as follows: a. Determine the standard cost per dining room table. If required, round your answer to two decimal places. per table b. A standard cost system provides Atas Furniture Compary's management a cost control tool using the principle of cost deviations from standards can be investigated and corrected. Direct Labor Variances The following data relate to labor cost for production of 6,500 cellular telephones: a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance, Enter a fovorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. b. The employees may have been less-experienced or poorly trained, thereby resulting in ai or training may have resulted in efficient performance. Thus, the actual time required was labor rate than planned. The lower level of experience than standard Direct Materials and Direct Labor Variances At the beginning of June, Bezco Toy Company budgeted 19,000 toy action figures to be manufactured in June at standard direct materials and direct labor costs as follows: The standard materials price is $0.60 per pound. The standard direct labor rate is $13.00 per hour. At the end of June, the actual direct materials and direct iabor costs were as follows: There were no direct materials price or direct labor rate variances for June, In addition, assume no changes in the direct materlats inventory balances in June, Bezco Toy Company actually produced 16,500 units during June. Determine the direct materials quantity and direct labor time variances. Round your per unit computations to two decimal places and round your answers to the nearest dollar, if required. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Foctory Overhead Cost Variances Thomas Textiles Corporation began November with a budget for 44,000 hours of production in the Weaving Department. The department has a full capacity of 59,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of November was as follows: The actual factory overhead was $203,800 for November. The actual fixed factory overhead was as budgeted. During November, the Weaving Department had standard hours at actual production volume of 46,000 hours. Determine the variable factory overhead controllable variance and the foxed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your interim computations to the nearest cent, if required. a. Variable foctory overhead controliable variance: $ b. Fixed factory overhead volume variance: \$
