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A Problem 2 Fluffy Company adopted a standard costing system several years ago. The standard costs for the prime costs of its single production line are as follows: Material (5 kilograms @ $10.00 per kilogram) Labor (3 hours @ $8.00 per hour) The following operating data was taken from the records for November: Units completed 5,200 units Budgeted output 5,400 units Purchases of material 25,000 kilograms Actual paid per labor hour $9.50 Actual hours of labor 15,500 hours Material efficiency variance $2,000 F Material flexible budget variance $700 F MacBookCanvas D Question 19 2 pts What is the labor price variance? (Only input the dollar amount. The next question will ask for favorable or unfavorable.) D Question 20 1 pts The labor price variance is: Favorable Unfavorable Neither Question 21 2 pts D What is the labor efficiency variance? (Only input the dollar amount. The next question will ask for favorable or unfavorable.) MacBookD Question 22 1 pts The labor efficiency variance is: Favorable Neither Unfavorable D Question 23 3 pts What are the actual kilograms of material used in the production process? D Question 24 3 pts What is the actual price paid per kilogram of material, assuming the material price variance is isolated at time of purchase? MacBookGO X 2 A purchase? What is the actual price paid per kilogram of material, assuming the material price variance is isolated at time of D Question 25 2 pts Assume that the entries to get the material variances into the ledger have already been made and that the materials efficiency variance is favorable. The balance in the materials efficiency variance account would have what type of balance? Debit It depends upon the position of the moon relative to the stars. Credit D Question 26 2 pts Assume it is the end of the year and the material efficiency variance is the only variance for the year. Make a single journal entry to close out this temporary account. The entry needs to have the form: Date Debit Account (s) Amount MacBook