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1.

The Wright Company has a standard costing system. The following data are available for September:

Actual quantity of direct materials purchased	25,000	pounds
Standard price of direct materials	$2	per pound
Material price variance	$2,500	unfavorable
Material quantity variance	$4,200	favorable

The actual price per pound of direct materials purchased in September is:(Round your answer to 2 decimal places.)

$1.85$2.00$2.10$2.15

2.

Blue Corporation's standards call for 2,875 direct labor-hours to produce 1,150 units of product. During May 900 units were produced and the company worked 1,050 direct labor-hours. The standard hours allowed for May production would be:

2,875 hours1,050 hours2,250 hours1,975 hours

3.

The following labor standards have been established for a particular product:

Standard labor-hours per unit of output	9.5	hours
Standard labor rate	$13.30	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	7,300	hours
Actual total labor cost	$94,170
Actual output	900	units

What is the labor efficiency variance for the month?

$19,545 F$19,545 U$16,125 F$16,625 F

4.

Krizum Industries makes heavy construction equipment. The standard for a particular crane calls for 30 direct labor-hours at $16 per direct labor-hour. During a recent period 1,800 cranes were made. The labor rate variance was zero and the labor efficiency variance was $6,000 unfavorable. How many actual direct labor-hours were worked?

60,00054,00054,37552,200

5.

The Fischer Corporation uses a standard costing system. The following data have been assembled for December:

Actual direct labor-hours worked	5,100	hours
Standard direct labor rate	$8	per hour
Labor efficiency variance	$2,800	unfavorable

The standard hours allowed for December's production is:

4,400 hours4,750 hours5,100 hours5,450 hours

6.

The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output	6.0	hours
Standard variable overhead rate	$12.40	per hour

The following data pertain to operations for the last month:

Actual hours	2,600	hours
Actual total variable manufacturing overhead cost	$32,870
Actual output	250	units

What is the variable overhead efficiency variance for the month?

$14,270 U$13,640 U$630 F

$18,600 F

7.

Landram Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	2.0 liters	$7.00 per liters
Direct labor	1.6 hours	$12.00 per hour
Variable overhead	1.6 hours	$6.00 per hour

The company produced 5,000 units in April using 10,340 liters of direct material and 2,320 direct labor-hours. During the month, the company purchased 10,910 liters of the direct material at $7.30. per liter. The actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 per hour.

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

The materials quantity variance for April is:

$2,380 F$2,482 U$2,482 F$2,380 U

8.

Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost PerUnit
Direct materials	3.3 grams	$3.00 per gram	$9.90
Direct labor	0.8 hours	$12.00 per hour	$9.60
Variable overhead	0.8 hours	$9.00 per hour	$7.20

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

Originallybudgetedoutput	8,600	units
Actual output	8,500	units
Raw materials used in production	27,000	grams
Actual direct labor-hours	3,400	hours
Purchases of raw materials	30,700	grams
Actual price of raw materials purchased	$3.10	per gram
Actual direct labor rate	$12.90	per hour
Actual variable overhead rate	$8.70	per hour

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

The materials price variance for June is:

$3,070 U$2,715 F$2,715 U$3,070 F

9.

Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost PerUnit
Direct materials	3.7 grams	$5.00 per gram	$18.50
Direct labor	0.9 hours	$12.00 per hour	$10.80
Variable overhead	0.9 hours	$5.00 per hour	$4.50

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

Originallybudgetedoutput	8,000	units
Actual output	7,900	units
Raw materials used in production	28,310	grams
Actual direct labor-hours	6,500	hours
Purchases of raw materials	31,100	grams
Actual price of raw materials purchased	$5.10	per gram
Actual direct labor rate	$12.90	per hour
Actual variable overhead rate	$4.70	per hour

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

The labor efficiency variance for June is:

$7,869 U$7,320 U$7,869 F$7,320 F

10

Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost PerUnit
Direct materials	8.50 grams	$7.00 per gram	$59.50
Direct labor	0.2 hours	$16.00 per hour	$3.20
Variable overhead	0.2 hours	$7.00 per hour	$1.40

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

Originallybudgetedoutput	5,700	units
Actual output	5,800	units
Raw materials used in production	40,100	grams
Purchases of raw materials	45,900	grams
Actual direct labor-hours	580	hours
Actual cost of raw materials purchases	$261,540
Actual direct labor cost	$8,028
Actual variable overhead cost	$2,988

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

The labor rate variance for June is:

$1,268 F$1,252 F$1,268 U$1,252 U