Question
I Just Cleaned Up This Mess is a manufacturer of cleaning products. During the period just ended, $62,400 in direct materials were purchased. All of
I Just Cleaned Up This Mess is a manufacturer of cleaning products. During the period just ended, $62,400 in direct materials were purchased. All of the direct materials purchased were used in production. The direct material price variance for the period was $4,800 unfavorable; the total direct material variance was $14,400 unfavorable. The cost of direct material was expected to be $6 per pound. 3,800 actual direct labor hours were logged during production. The direct labor cost was expected to be $16 per unit of product. Additional information related to direct labor is as follows:
standard direct labor rate | $8 per direct labor hour |
direct labor efficiency variance | $1,600 favorable |
total direct labor variance | $680 unfavorable |
Using the above data, calculate the following:
1) The number of units produced during the period were ______.
2) The standard quantity of material allowed to produce one unit of product was ______ pounds per unit. (round to the nearest whole number)
3) The actual direct labor rate was $________ per hour. (round to the nearest penny)
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