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Waterways Continuing Problem 11 a-g (Part Level Submission) Waterways Corporation uses very stringent standard costs in evaluating its manufacturing efficiency. These standards are not \"ideal" at this point, but the management is working toward that as a goal. At present, the company uses the following standards. Item Per unit Cost Metal 1 lb. 63 per lb. Plastic 12 oz. $1.00 per lb. Rubber 4 oz. 88 per lb. Item Per unit Cost Labor 15 min. $9.00 per hr. Predetermined overhead rate based on direct labor hours : $3.62 The January gures for purchasing, production, and labor are: The company purchased 218,200 pounds of raw materials in January at a cost of 781 a pound. Production used 218,200 pounds of raw materials to make 110,000 units in January. Direct labor spent 18 minutes on each product at a cost of $8.70 per hour. Overhead costs for January totaled $30,322 Va riable and $74,000 fixed. Answer the following questions about standard costs. (a) Your answer is partially correct. Try again. What is the materials price variance? ( Round per unit calculations to 2 decimal places, e.g. 1.25 and final answer to 0 decimal places, e.g. 125.) x Materials price variance 184,842 Favorable $