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Hurren Corporation makes a product with the following standard costs: Inputs Standard Quantity or Hours Standard Price or Rate Standard Cost PerUnit Direct materials 3.5

Hurren Corporation makes a product with the following standard costs:

Inputs Standard Quantity or Hours Standard Price or Rate Standard Cost PerUnit
Direct materials 3.5 grams $7.00 per gram $24.50
Direct labor 0.7 hours $10.00 per hour $7.00
Variable overhead 0.7 hours $7.00 per hour $4.90

The company reported the following results concerning this product in June.

Originallybudgetedoutput 8,400 units
Actual output 8,300 units
Raw materials used in production 28,290 grams
Actual direct labor-hours 5,500 hours
Purchases of raw materials 30,900 grams
Actual price of raw materials purchased $7.10 per gram
Actual direct labor rate $10.90 per hour
Actual variable overhead rate $6.70 per hour

The company applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased.


The labor rate variance for June is:(Round your intermediate calculations to 2 decimal places.)
Hurren Corporation makes a product with the following standard costs:

Inputs Standard Quantity or Hours Standard Price or Rate Standard Cost PerUnit
Direct materials 3.6 grams $6.00 per gram $21.60
Direct labor 0.8 hours $11.00 per hour $8.80
Variable overhead 0.8 hours $6.00 per hour $4.80

The company reported the following results concerning this product in June.

Originallybudgetedoutput 8,100 units
Actual output 8,000 units
Raw materials used in production 28,300 grams
Actual direct labor-hours 6,000 hours
Purchases of raw materials 31,000 grams
Actual price of raw materials purchased $6.10 per gram
Actual direct labor rate $11.90 per hour
Actual variable overhead rate $5.70 per hour

The company applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased.


The variable overhead rate variance for June is:(Round your intermediate calculations to 2 decimal places.)
$1,800 F
$1,920 F
$1,920 U
$1,800 U
$5,229 F
$5,229 U
$4,950 F
$4,950 U

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